please give me some explantion and details of how you calculated.

system DATA: Targon, Inc., manufactures lawn equipment. A job-order costing is used, since the products are manufactured in batches rather than on a continuous basis. The company started operations on January 1, 2016. Operating activities during the first 11 months of the year (through November 30) resulted in the following balances in selected accounts: RAW MATERIALS Dr. Cr. Balance 11/30/2016 36,000 MANUFACTURING OVERHEAD Dr. Cr. 2,260,000 Balance 12/31/2016? WORK IN PROCESS Dr. Cr. Balance 11/30/2016 1,210,000 system DATA: Targon, Inc., manufactures lawn equipment. A job-order costing is used, since the products are manufactured in batches rather than on a continuous basis. The company started operations on January 1, 2016. Operating activities during the first 11 months of the year (through November 30) resulted in the following balances in selected accounts: RAW MATERIALS Dr. Cr. Balance 11/30/2016 36,000 MANUFACTURING OVERHEAD Dr. Cr. 2,260,000 Balance 12/31/2016? WORK IN PROCESS Dr. Cr. Balance 11/30/2016 1,210,000