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 $$5,478$; on December $8$ for $$1,140$; and on

December $14$ for $$3,732.$ In each instance, two$-$thirds $(\frac{2}{3})$ 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 $(\frac{2}{3})$ 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 $2,278$ hours, and the

estimated overhead costs are $$979,540$ 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 $260$ sprinkler heads for J$57$

and $156$ 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$.12\mathrm{.}25.)$