Solve the below problem:
Q: The following account appears in the ledger after only part of the postings have been completed for March: Work in Process Balance, March 1 $18000 Direct materials $122500 Direct Labor $145000 Factory Over head $80000 Jobs finished during March are summarized as follows: Job 320 $72400 Job 326 $79200 Job 327 $46200 Job 350 $144600
a. Journalize the entry to record the jobs completed.
b. Determine the cost of the unfinished jobs at March 31.