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 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 Raw Materials Work in Process Finished Goods $17,100 $ 9,900 $13,600 $ 7,600 $21,760 $12,160 $ 0 $ 8,500 $ 4,450 $ 6,300 P ? Job Cost Sheet Job 105 Job 106 Job 107 $41,800 ? $88,000 $ $ $ 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: 000 $ 22,500 $10,600 ?