Part 2 (Chapter 20) Waterways has two major public-park projects to provide with comprehensive irrigation in one of its service locations this month. Job J57 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 $5,800; on December 8 for $1,500; and on December 14 for $3,750. In each instance, three-fourths (3/4) 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 24 hours of work. All the workers were paid $16.50 per hour. The time tickets were dated December 3, December 9, and December 15. On each of those days, 8 labor hours were spent on these jobs, three-fourths (3/4) for J57 and the rest for K52. The predetermined overhead rate is based on machine hours. The expected machine hour use for the year is 2,500 hours, and the anticipated overhead costs are $875,000 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 7.5 machine hours were used for project J57 (1.5 the first day and 3 each of the other days). Both of these special orders were completed on December 15, producing 225 sprinkler heads for J57 and 125 sprinkler heads for K52 Using the Excel Workbook provided and the information provided above: A. Determine the total cost for each manufacturing special order, by completing the Job Cost Sheets for: 1. Job No. J57 (Worksheet 2-1) NOTE: Round unit cost to nearest cent 2. Job No. K52 (Worksheet 2-2) NOTE: Round unit cost to nearest cent B. Answer the following questions (on Worksheet 2-2) 1. Why would Waterways choose machine hours as the cost driver for the overhead rather than direct labor cost? 2. What would Waterways be likely to choose as the overhead cost driver for installing the irrigation system and why