Augusta Test Systems manufactures automated test systems that perform quality inspections during and at the completion of the manufacturing process. As most manufacturing processes are unique, Augusta's test equipment is designed to customer specifications, and each system has a selling price in excess of $$300,000.$ The company uses a job costing system based on the full absorption of actual costs and applies overhead on the basis of machine hours using a predetermined overhead rate. For the fiscal year ended November $30,$ the predetermined overhead rate was $$20$ per machine hour.

By the end of November, all jobs but RX$-115$ were completed, and all completed jobs had been delivered to customers with the exception of SL$-205.$

$\backslash$table$[[$Job No$.,,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Machine$],[$Hours$]]],[xJ-107,118,600,4,000,$$$8,400,150],[ST-211,121,450,2,500,12,160,300],[xD-108,21,800,86,400,36,650,3,100],[SL-205,34,350,71,800,32,175,2,700],[Rx-115,,18,990,21,845,1,400]]$

Required:

$($a$)$ Determine the balance in the Finished Goods Inventory on November $30.$

$($b$)$ Determine the balance in Work$-$In$-$Process Inventory on November $30.$

$($c$)$ Prepare the entries for the sale of Job XJ$-107$ for $$300,000$ cash.