Kenworth Company uses a job-order costing system. Only three jobs-Job 105, Job 106, and Job 107- were 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 105 Job 106 Job 107 November costs incurred Direct materials Direct labour Manufacturing overhead $16,900 $ 9,700 $ 0 $13,400 7,400 0 $21,440 $11,840 0 December costs incurred Direct materials Direct labour Manufacturing overhead $0$ 8,400 $22,100 $ 4,300 $ 6,200 $10,400 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 $41,200 $87,000