Kenworth Company uses a job-order costing system. Only three jobs-Job 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 Sheet Job 185 Job 106 Job 107 @ $20,300 $13,100 $ $16,800 $10,800 $ $23,528 $15, 120 $ November costs incurred: Direct materials Direct labour Manufacturing overhead December costs incurred: Direct materials Direct labour Manufacturing overhead $ @ $10,100 $ 28,989 $ 6,850 $ 7,900 $ 13,800 ? ? ? 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 $ 51,4ee ? $184, eee 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. Work in Process Beg. Bal. Beg Bal Raw Materials 51,400 39,000 a. 12,400 End. Bal. End. Bal. Manufacturing Overhead Finished Goods 104,000 Beg. Bal. Beg Bal End. Bal. 104,000 End. Bal. Salaries & Wages Payable Accounts Payable Beg. Bal. Beg Bal End. Bal. 0 End. Bal. 0 2. Prepare journal entries for December as follows: a. Prepare an entry to record the issue of materials into production and post the entry to appropriate T-accounts. (In the case of direct materials, it is not necessary to make a separate entry for each job.) Indirect materials used during December totalled $6,850. (If no entry is required for a transaction/event, select "No journal entry required" In the first account field.) View transaction list View journal entry worksheet No Event General Journal Debit Credit A 1 Work in process b. Prepare an entry to record the incurrence of labour cost, and post the entry to appropriate T-accounts. (In the case of direct labour cost, it is not necessary to make a separate entry for each job.) Indirect labour cost totalled $11.800 for December. (If no entry Is required for a transaction/event, select "No journal entry required" In the first account fleld.) View transaction list Journal entry worksheet