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:

The following additional information is avallable:

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

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

$\backslash$table$[[$Raw Materials,$],[$Work in Process,$$40,600$