The following account appears in the ledger prior to recognizing the jobs completed in January:Work in ProcessBalance, January 1$17,890Direct materials145,450Direct labor156,900Factory overhead82,470Jobs finished during January are summarized as follows:Job 210$72,490Job 21644,300Job 22484,570Job 230149,000a. Journalize the entry to record the jobs completed. Finished Goods Work in Process Feedbackb. Determine the cost of the unfinished jobs at January 31. $

The unfinished jobs are "$52,350".

Explanation:

The given values are:

Work in process balance,

= $17,890

Direct material,

= $145,450

Direct labor,

= $156,900

Factory overhead,

= $82,470

The four finished jobs are:

Job 210,

= $72,490

Job 216,

= 44,300

Job 224,

= 84,570

Job 230,

= 149,000

Now,

According to the total of all four finished jobs:

The Journal entry will be:

                                                         Debit                            Credit

(a) Finished goods                      $350,360          

    Work in progress                                                      $

(b)

The unfinished jobs on January 31st will be:

= Work in progress opening balance + Direct material + Direct labor + Factory overhead - finished goods

On substituting the values, we get

=

= ($)

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