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 Job 105 Job 106 $18,300 $11,100 $ $14,800 $ 8,800 $ $23,600 $14,000 $ 0 $ 9,100 Job 107 0 0 0 $24,900 $ 5,350 $6,900 $11,800 ? 7 November costs incurredi Direct materials Direct labour Manufacturing overhead December costs incurredi Direct materials Direct labour Manufacturing overhead 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 $45,400 $94,000 ? 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.