Kenworth Company uses a job-order costing system. Only three jobsJob 105, Job 106, and Job 107were 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 SheetJob 105Job 106Job 107November costs incurred:Direct materials$20,100$12,900$0Direct labour$16,600$10,600$0Manufacturing overhead$24,900$15,900$0December costs incurred:Direct materials$0$10,000$28,500Direct labour$6,700$7,800$13,600Manufacturing overhead???

The following additional information is available:

1. Manufacturing overhead is applied to jobs on the basis of direct labour cost.
2. Balances in the inventory accounts at November 30 were as follows:

Raw Materials$50,800Work in Process?Finished Goods$103,000

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.