Answer:
a.Entry to record the jobs completed.
Job 210 $40,920 (debit)
Job 224 $47,740 (debit)
Job 216 $25,010 (debit)
Job 230 $84,120 (debit)
Work - In Process $197,790 credit)
b. $29,550
Explanation:
a.Entry to record the jobs completed.
Recognize the Cost of Manufacture in the Jobs completed and De-recognize the costs from the Work In progress Account
b. the cost of the unfinished jobs
<em>The cost of the unfinished jobs = Opening Work-In process + Costs Added during the year - Finished Jobs at the end</em>
Opening Work-In process $10,100
<em>Add</em> Manufacturing Costs :
Direct materials $82,110
Direct labor $88,580
Factory overhead $46,560 $217,240
<em>Less</em> Finished Jobs :
Job 210 $40,920
Job 224 $47,740
Job 216 $25,010
Job 230 $84,120 ($197,790)
Cost of the unfinished jobs $29,550