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 companys inventory on December $2$ for $$6,396$; on December $8$ for $$1,329,$ and on December $14$ for $$4,353.$ In each instance, two$-$thirds $(2/3)$ of these materials were for $157$ and the rest for K$52.$ Six time tickets were turned in for these two projects for a total amount of $18$ hours of work All the workers were paid $$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 $157$ and the rest for K$52.$ The predetermined overhead rate is based on machine hours. The estimated machine hour use for the year is $2\mathrm{.}656$ hours, and the estimated overhead costs are $$1,333,312$ for the year. The machines were used by workers on projects K$52$ and $157$ on December $3,9,$ and $15.$ Six machine hours were used for project K$52(2$ each day$),$ and $8\mathrm{.}5$ machine hours were used for project $157(2\mathrm{.}5$ the first day and $3$ each of the other days$).$ Both of these special orders were completed on December $15,$ producing $305$ sprinkler heads for $157$ and $183$ sprinkler heads for K$52.$ Additional job order activities during this period included: Dec. Purchased raw materials from Durbin Supply Company on account for S$67\mathrm{.}032$ Issued $$50,400$ of direct materials from the companys inventory to jobs other than K$52$ and $157$ and $$3,780$ of indirect materials. Dec. Dec Dec. $18$ Dec. $21$ Dec $31$ Paid Waterways' factory salaries and wages for $$81,900.$ Paid the factorys water bill of $$11,340.$ Transferred $$63,000$ of costs from other completed jobs to finished goods Paid the factory's electric bill of $$15,120$ for Waterways' factory. Made adjusting entries for the factory that included accrued property taxes of $$15,120.$ prepaid insurance of $$11,088,$ and accumulated depreciation of $520\mathrm{.}160.$