Waterways has two major public-park projects to provide with comprehensive irrigation in one of its service locations this month. Job 357 and Job K52 involve 15 acres of landscaped terrain, which will require special-order, sprinkler heads to meet the specifications of the project. Using a job cost system to produce these parts, the following events occurred during December. Raw materials were requisitioned from the company's inventory on December 2 for $5,031; on December 8 for $1,065; and on December 14 for $3,459. In each instance, two-thirds (2/3) of these materials were for J57 and the rest for K52. Six time tickets were turned in for these two projects for a total amount of 18 hours of work. All the workers were paid $18 per hour. The time tickets were dated December 3 , December 9 , and December 15 . On each of those days, 6 labor hours were spent on these jobs, two-thirds (2/3) for J57 and the rest for K 52 . The predetermined overhead rate is based on machine hours. The expected machine hour use for the year is 2,101 hours, and the anticipated overhead costs are $840,400 for the year. The machines were used by workers on projects K52 and J57 on December 3,9 , and 15. Six machine hours were used for project K52 (2 each day), and 8.5 machine hours were used for project J57 ( 2.5 the first day and 3 each of the other days). Both of these special orders were completed on December 15. producing 200 sprinkler heads for J57 and 100 sprinkler heads for K52. Dec. 1 Purchased raw materials from Durbin Supply Company on account for $53,600. Dec. 2 Issued $39,800 of direct materials from the company's inventory to jobs other than K52 and J57 and $3,000 of indirect materials. Dec. 12 Paid Waterways' factory salaries and wages for $64,800. Dec. 13 Paid the factory's water bill of $9,000. Dec. 18 Transferred $50,100 of costs from other completed jobs to finished goods. Dec. 21 Paid the factory's electric bill of $12,100 for Waterways' factory. Dec. 31 Made adjusting entries forth factory that included accrued property taxes of $11,900, prepaid insurance of $8,800 and accumulated depreciation of $16,000. Set up the job cost sheets for Job No. J57 and Job No. K52. Determine the total cost for each manufacturing speci these jobs. (Round unit costs to 2 decimat places, e.g. 12.25.) Questign 2 of 4 H० command