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 $$5,376$; on December $8$ for $$1,119$; and on December $14$ for $$3,663.$ 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 $$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 $2,236$ hours, and the estimated overhead costs are $$943,592$ 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 $52(2$ each day$),$ and $8\mathrm{.}5$ machine hours were used for project $J57(2\mathrm{.}5$ the first day and $3$ each of the other days$).$ Both of these special orders were completed on December $15,$ producing $255$ sprinkler heads for $J57$ and $153$ sprinkler heads for K$52.$

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