Kenworth Company uses a job-order costing system. Only three jobsJob 105, Job 106, and Job 107were 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 companys 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 $ 17,300 $ 10,100 $ 0 Direct labour $ 13,800 $ 7,800 $ 0 Manufacturing overhead $ 22,080 $ 12,480 $ 0 December costs incurred: Direct materials $ 0 $ 8,600 $ 22,900 Direct labour $ 4,600 $ 6,400 $ 10,800 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 $ 42,400 Work in Process ? Finished Goods $ 89,000 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.