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, t end of the company's operating year. Data from the job cost sheets of the three jobs follow: Job Cost Sheet Job 106 November costs incurred: Direct materials Direct labour Manufacturing overhead December costs incurred: Direct materials Direct labour Manufacturing overhead. Job 105 Job 107 $17,700 $10,500 s $14,200 $ 8,200 $ e $22,720 $13,120 $ 0 $ 8,800 $ 23,700 $4,900 $6,600 $ 11,200 $ 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 Required $43,600 $91,000