please Show steps. and explain manufacturing overhead t account

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 stil in production on December 31 , the end of the company's operating year Data from the job cost sheets of the three jobs follow The following additional information is avaliable: 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: Required: 1. Prepore T-accounts for Raw Matenals, Work in Process, Finished Goods, and Manufacturing Overheod. 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