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 companys 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	$	19,700		$	12,500		$	0
Direct labour	$	16,200		$	10,200		$	0
Manufacturing overhead	$	24,300		$	15,300		$	0
December costs incurred:
Direct materials	$	0		$	9,800		$	27,700
Direct labour	$	6,400		$	7,600		$	13,200
Manufacturing 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: