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 $17, 700 $10,500 Direct labour $14, 200 $ 8, 200 Manufacturing overhead $22, 720 $13, 120 December costs incurred: Direct materials $ 0 $ 8,800 $23, 700 Direct labour $ 4, 900 $ 6,600 $ 11, 200 Manufacturing overhead 7 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 $43, 600 Work in Process Finished Goods $91, 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. x Answer is not complete. Raw Materials Work in Process Beg. Bal. 43,600 17,700 Beg. Bal. X 19,300 x b X 67,360 x End. Bal. 6,600 h 57,780 % 52,820 x 91,000 X End. Bal. 86,960 Finished Goods Manufacturing Overhead Beg. Bal. 91,000 Beg. Bal. X 91,000 x 30,560 x a End. Bal 182,000 23,680 x X X X 17,920 x C. End. Bal 72,160 Salaries & Wages Payable Accounts Payable Beg. Bal. $ 25,000 x $ 5,000 x Beg. Bal. $ 20,000 30,000 X X 30,000 X 45,000 X X End. Bal. 10,000 End. Bal. 35,000