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: Job Cost Sheet November costs incurred: Direct materials Direct labour Manufacturing overhead December costs incurred: Direct materials Direct labour Manufacturing overhead The following additional information is available: Job 105 Job 106 Job 107 $17,500 $10,300 $ $14,000 $8,000 $ $22,400 $12,800 $ 0 0 $ 0 $8,700 $ 23,300 $ 4,750 $ 6,500 $ 11,000 ? ? ? 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: Raw Materials Work in Process Finished Goods Required: $43,000 ? $90,000 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. Beg. Bal. Raw Materials 43,000 0 Beg. Bal. a. b. End. Bal. 43,000 a. Beg. Bal. Work in Process 85,000 End. Bal. 85,000 Finished Goods Manufacturing Overhead 90,000 Beg. Bal. 0 0 4,750 End. Bal. 90,000 End. Bal. 4,750 Salaries & Wages Payable Beg. Bal. $ End. Bal. 0 $ 0 0 Beg. Bal. $ End. Bal. Accounts Payable 0 $ 0 0 0