Waterways has two major public$-$park projects to provide with comprehensive irrigation in one of its service locations this month. Job J$57$ and Job K$52$ 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 $$4,662$; on December $8$ for $$972$; and on December $14$ for $$3,180.$ In each instance, two$-$thirds $(2/3)$ of these materials were for J$57$ and the rest for K$52.$

Six time tickets were turned in for these two projects for a total amount of $18$ hours of work. All the workers were paid $$16\mathrm{.}50$ 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 J$57$ and the rest for K$52.$

The predetermined overhead rate is based on machine hours. The estimated machine hour use for the year is $1,942$ hours, and the estimated overhead costs are $$710,772$ for the year. The machines were used by workers on projects K$52$ and J$57$ on December $3,9,$ and $15.$ Six machine hours were used for project K$52(2$ each day$),$ and $8\mathrm{.}5$ machine hours were used for project J$57(2\mathrm{.}5$ the first day and $3$ each of the other days$).$ Both of these special orders were completed on December $15,$ producing $220$ sprinkler heads for $J57$ and $132$ sprinkler heads for $K52.$

Additional job order activities during this period included:

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

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

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$.12\mathrm{.}25.)$

$\backslash$table$[[,,$Job No$.$ J$57,],[$Total Cost,$$,,$Job No$.$ K$52],[$Unit Cost,$$,$$$,]]$