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$$s inventory on December $2$ for $$5,682$; on December $8$ for $$1,182$; and on December $14$ for $$3,870.$ 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 $2,362$ hours, and the estimated overhead costs are $$1,053,452$ 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 $270$ sprinkler heads for J$57$ and $162$ 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 $$59,584.$

Dec. $2$ Issued $$44,800$ of direct materials from the company$$s inventory to jobs other than K$52$ and J$57$ and $$3,360$ of indirect materials.

Dec. $12$ Paid Waterways$$ factory salaries and wages for $$72,800.$

Dec. $13$ Paid the factory$$s water bill of $$10,080.$

Dec. $18$ Transferred $$56,000$ of costs from other completed jobs to finished goods.

Dec. $21$ Paid the factory$$s electric bill of $$13,440$ for Waterways$$ factory.

Dec. $31$ Made adjusting entries for the factory that included accrued property taxes of $$13,440,$ prepaid insurance of $$9,856,$ and accumulated depreciation of $$17,920.$