The following account appears in the ledger prior to recognizing the jobs completed in August: Work in Process Balance, August 1 $ 60,000 Direct materials 325,000 Direct labor 462,000 Factory overhead 210,000 Jobs finished during August are summarized as follows: Job 210 $197,800 Job 216 240,000 Job 224 160,000 Job 230 364,000 Required: A. Journalize the entry on Aug. 31 to record the jobs completed. Refer to the Chart of Accounts for exact wording of account titles. B. Determine the cost of the unfinished jobs at August 31.