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: Manufacturing overhead is applied to jobs on the basis of direct labour cost. Balances in the inventory accounts at November 30 were as follows: 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