Kenworth Company uses a job$-$order costing system. Only three jobs$-$Job $105,$ Job $106,$ and Job $107-$were worked on auring

November and December. Job $105$ was completed on December $10$; the other two jobs were still in production on December $31,$ the end of the company's operating year. Data from the job cost sheets of the three jobs follow:

$\backslash$table$[[,,$lob cost S$,$lee,$],[$November costs incurred:,Job $105,$Job $106,,$Job $107],[$Direct materials,$$19,500,$$$12,300,$$$,0],[$Direct labour,$$16,000,$$$10,000,$$$,0],[$Manufacturing overhead$],[],[$Direct materials,$$,$$$9,700,,27,300],[$Direct labour,$$6,250,$$$7,500,$$$,13,000],[$Manufacturing overhead,?,?,,?$]]$

The following additional information is available:

a$.$ Manufacturing overhead is applied to jobs on the basis of direct labour cost

b$.$ Balances in the inventory accounts at November $30$ were as follows:

$\backslash$table$[[,$$$49,000$