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.

$\backslash$table$[[$November costs incurred:,Job Cost Sheet$],[$Job $105,$Job $196,,$Job $1,107],[,,,,],[$Direct materials,$$17,900,$$$10,700,$$$,,$