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: November costs incurred: Direct materials Direct labour Manufacturing overhead December costs incurred: Direct materials Direct labour Manufacturing overhead Job Cost Sheet Job 105 Job 106 Job 107 $19,300 $12,100 $ $15,800 $9,800 $23,700 $14,700 $ ta ta ta $ 0 $ $ 6,100 0 $ 9,600 $ 26,900 $ 7,400 ? ? $ 12,800 ? 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: Raw Materials Work in Process $48,400 ? Finished Goods $99,000 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. Raw Materials Beg. Bal. End. Bal. 0 Beg. Bal. Work in Process Beg. Bal. End. Bal. 0 Finished Goods Manufacturing Overhead 99,000 Beg. Bal. End. Bal. 99,000 End. Bal. 0 Salaries & Wages Payable Beg. Bal. Beg. Bal. End. Bal. 0 Accounts Payable End. Bal. 0