Entry for jobs completed; cost of unfinished jobs

The following account appears in the ledger after only part of the postings have been completed for March:
Work in Process
Balance, March 1 $ 18,000
Direct materials 122,500
Direct labor 145,000
Factory overhead 80,000

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Jobs finished during March are summarized as follows:
Job 320 $72,400 Job 327 $ 46,200
Job 326 79,200 Job 350 144,600

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a. Journalize the entry to record the jobs completed.
b. Determine the cost of the unfinished jobs at March 31.
OBJ. 2