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 Job Cost Sheet Job 105 Job 106 Job 107 $18,300 $11,100 $ 0 $14,800 $ 8,800 $ 0 $23,680 $14,080 $ 0 Manufacturing overhead December costs incurred: Direct materials $ Direct labour Manufacturing overhead 0 $ 9,100 $24,900 $ 5,350 $ 6,900 $11,800 ? ? ? 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 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. Beg. Bal. Raw Materials 45,400 End. Bal. 45,400 Work in Process Beg. Bal. End. Bal. 0 Finished Goods Manufacturing Overhead Beg. Bal. 94,000 Beg. Bal. End. Bal. 94,000 End. Bal. 0 Salaries & Wages Payable Accounts Payable Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. 0