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:

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 Sheet Job 185 Job 186 Job 107 $17,980 $10,780 $ $14,400 $ 8,400 $ $23,840 $13,440 $ November costs incurred: Direct materials Direct labour Manufacturing overhead December costs incurred: Direct materials Direct labour Manufacturing overhead $ @ $ 8,988 $ 24,100 $ 5,850 $ 6,788 $ 11,480 ? ? ? 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 $44,280 ? $92,888 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 Raw Materials 44,200 Beg. Bal Beg Bal End. Bal. 44,200 End. Bal. Finished Goods Manufacturing Overhead Beg Bal Beg. Bal End. Bal. End. Bal. 0 Salaries & Wages Payable Accounts Payable Beg. Bal. Beg. Bal. End. Bal End. Bal. 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 $5,050. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction Mat Journal entry worksheet