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	$	20,300		$	13,100		$	0
Direct labour	$	16,800		$	10,800		$	0
Manufacturing overhead	$	23,520		$	15,120		$	0
December costs incurred:
Direct materials	$	0		$	10,100		$	28,900
Direct labour	$	6,850		$	7,900		$	13,800
Manufacturing overhead		?			?			?

The following additional information is available:

Manufacturing overhead is applied to jobs on the basis of direct labour cost.

Balances in the inventory accounts at November 30 were as follows:

Raw Materials	$	51,400
Work in Process		?
Finished Goods	$	104,000

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.