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 Job 107 November costs incurred: Direct materials $16, 500 $ 9, 306 $ Direct labour $13, 000 $ 7, 080 Manufacturing overhead $20, 800 $11, 200 $ December costs incurred: Direct materials @ $ 8, 200 $21, 308 Direct labour 4,000 $ 6,800 $10,080 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 $40,090 Work in Process Finished Goods $85, 600 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. Raw Materials Work in Process Beg. Bal. Beg. Bal. End. Bal. End. Bal Finished Goods Manufacturing Overhead Beg. Bal Beg. Bal End. Bal End. Bal. Salaries & Wages Payable Accounts Payable Beg. Bal. Beg. Bal End. Bal. End. Bal