Waterways has two major public$-$park projects to provide with comprehensive irrigation in one of its service locations this month. Job $J57$ and Job $K52$ 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 $$5,061$; on December $8$ for $$1,059$; and on December $14$ for $$3,459.$ In each instance, two$-$thirds $(2/3)$ of these materials were for $J57$ 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 $J57$ and the rest for $K52.$

The predetermined overhead rate is based on machine hours. The estimated machine hour use for the year is $2,112$ hours, and the estimated overhead costs are $$840,576$ 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 $J57(2\mathrm{.}5$ the first day and $3$ each of the other days$).$ Both of these special orders were completed on December $15,$ producing $237$ sprinkler heads for $J57$ and $142$ sprinkler heads for $K52.$

Additional job order activities during this period included:

Dec. $1$ Purchased raw materials from Durbin Supply Company on acilount for $$53,200.$

Dec. $2$ Issued $$40,000$ of direct materials from the company's inventory to jobs other than $K52$ and $J57$ and $$3,000$ of indirect materials.

Dec. $12$ Paid Waterways' factory salaries and wages for $$65,000.$

Dec. $13.$ Paid the factory's water bill of $$9,000.$

Dec. $18$ Transferred $$50,000$ of costs from other completed jobs to finished goods.

Dec. $21$ Paid the factory's electric bill of $$12,000$ for Waterways' factory.

Dec. $18$ Transferred $$50,000$ of costs from other completed jobs to finished goods.

Dec. $21$ Paid the factory's electric bill of $$12,000$ for Waterways' factory.

Dec. $31$ Made adjusting entries for the factory that included accrued property taxes of $$12,000,$ prepaid insurance of $$8,800,$ and accumulated depreciation of $$16,000.$

$($a$)$

Your answer is incorrect.

'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$57,$Job No$.$ K$52],[$Total Cost,$$,$$$,],[$Unit Cost,$$,,]]$