Kenworth Company uses a job-order costing system. Only three jobs -- Job 105. Job 106,...

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Kenworth Company uses a job-order costing system. Only three jobs -- Job 105. Job 106, and Job 107-were work November and December. Job 105 was completed on December 10: the other two jobs were still in production or 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 $20,300 $13,100 $ Direct labour $16,800 $10,800 $ Manufacturing overhead $23,520 $15,120 $ December costs incurred: Direct materials $ $10,100 $ 28,900 Direct labour $ 6,850 $ 7,900 $ 13,800 Manufacturing overhead 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 $ 51,400 ? $104,000

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