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 Job 185 Job 106 Job 187 $18,500 $11,300 $ $15,000 $9,000 $ $22,500 $13,500 $ $ 0 $ 9,200 $25,300 $ 5,500 $7,000 $ 12,000 ? ? ? 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: Raw Materials Work in Process Finished Goods $46,000 ? $95,000 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. Beg. Bal. Raw Materials 46,000 Work in Process Beg. Bal. 89,800 a. a. 34,500 e. End. Bal. 46,000 b. 24,500 d. End. Bal. 148,800 Finished Goods Beg. Bal. 95,000 e. End. Bal. 95,000 Manufacturing Overhead Beg. Bal. a. 5,500 d. b. C. End. Bal. 5,500 Salaries & Wages Payable Beg. Bal Accounts Payable Beg. Bal. b. C. End. Bal. End. Bal. 0