Kenworth Company uses a job$-$order costing system. Only three jobs$$Job $105,$ Job $106,$ and Job $107$were worked on during November and December. Job $105$ was completed on December $10$; the other two jobs were still in production on December $31,$ the end of the company$$s operating year. Data from the job cost sheets of the three jobs follow:

$$Job Cost Sheet$$Job $105$Job $106$Job $107$November costs incurred:$$Direct materials$$16,500$$$9,300$$$0$Direct labour$$13,000$$$7,000$$$0$Manufacturing overhead$$20,800$$$11,200$$$0$December costs incurred:$$Direct materials$$0$$$8,200$$$21,300$Direct labour$$4,000$$$6,000$$$10,000$Manufacturing overhead$???$

The following additional information is available:

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

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

Raw Materials$$40,000$Work in Process$?$Finished Goods$$85,000$

Required:

Prepare T$-$accounts for Raw Materials, Work in Process, Finished Goods, and Manufacturing Overhead. Enter the November $30$ inventory balances given above; in the case of Work in Process, compute the November $30$ balance and enter it into the Work in Process T$-$account.