specifications of the project. Using a job cost system to produce these parts, the following events occurred during December.

these jobs, two$-$thirds $(2/3)$ for $J57$ and the rest for $K52.$

$J57$ and $132$ sprinkler heads for K$52.$

Additional job order activities during this period included:

Dec. $1$ Purchased raw materials from Durbin Supply Company on account for $$48,944.$

Dec. $2$ Issued $$36,800$ of direct materials from the company's inventory to jobs other than $K52$ and $J57$ and $$2,760$ of indirect materials.

Dec. $12$ Paid Waterways' factory salaries and wages for $$59,800.$

Dec. $13$ Paid the factory's water bill of $$8,280.$

Dec. $18$ Transferred $$46,000$ of costs from other completed jobs to finished goods.

Dec. $21$ Paid the factory's electric bill of $$11,040$ for Waterways' factory.

Dec. $31$ Made adjusting entries for the factory that included accrued property taxes of $$11,040,$ prepaid insurance of $$8,096,$ and accumulated depreciation of $$14,720.$

$($a$)$

Set up the job cost sheets for Job No$.$ J$57$ and Job No$.$ K$52.$ Determine the total cost for each manufacturing special order for these jobs. $($Round unit costs to $2$ decimal places, e$.$g$.12\mathrm{.}25.)$