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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 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: Required: 1. 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. When overhead cost is incurred, factory overhead account shall be debited and accounts payable account shall be credited, as per instruction given. Journal entries and T-Account postings for December are presented. T-Accounts