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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 105 Job 106 Job 107 0 $17,300 $10,100 $13,800 $ 7,800 $22,080 $12,480 $ $ $ 0 November costs incurred: Direct materials Direct labour Manufacturing overhead December costs incurred: Direct materials Direct labour Manufacturing overhead $ 0 $ 8,600 $ 4,600 $ 6,400 ? $ 22,900 $ 10,800 ? 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 $42,400 ? $89,000 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. Answer is not complete. Raw Materials Work in Process Beg. Bal. 42,400 0 Beg. Bal. 0 36,100 a. 65,140 e. End. Bal. 6,300 b. 83,560 31,500 21,800 34,880 106,600 0 d. 0 End. Bal. Finished Goods Manufacturing Overhead Beg. Bal. 0 Beg. Bal. 0 0 e. 89,000 65,140 154,140 a. 34,880 d. End. Bal. b. 4,600 8,800 20,080 0 C. 0 End. Bal. 1,400 Accounts Payable Salaries & Wages Payable $ $ 0 Beg. Bal. Beg. Bal. $ 0 b. > 0 C. 30,600 30,600 > 20,080 20,080 End. Bal. End. Bal