If Job 63 costs 35,000 and is completed while Jobs 64 and 65 are still in process with costs of 84,000 and 53,500 respectively, where does Job 63 go?

When Job 63 is completed, it is transferred from Work in Process (WIP) to Finished Goods. The job is fully finished, meaning that all associated costs, such as direct materials, direct labor, and manufacturing overhead, have been accounted for, and the product is now ready for sale.

The fact that Jobs 64 and 65 are still in process does not affect the status of Job 63; it operates independently of the other jobs. Once all the costs related to a job are incurred and the job is completed, it will appear on the balance sheet under Finished Goods Inventory, awaiting sale.

By correctly positioning Job 63 in the Finished Goods category, it accurately reflects that this job is no longer being processed and is instead available for sale to customers, thereby supporting the purpose of tracking inventory progress through the phases of production.