Waterways has two major public park projects to provide with comprehensive irrigation in one of its service locations this month. Job 357 and Job K52 involve 15 acres of lar 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 durin Raw materials were requisitioned from the company's inventory on December 2 for $5.091; on December 8 for $1,050; and on December 14 for $3,495. In each instance, to these materials were for 57 and the rest for KS2. Six time tickets were turned in for these two projects for a total amount of 18 hours of work. All the workers were paid $17.5 per hour. The time tickets were dated Decembe and December 15. On each of those days, 6 labor hours were spent on these jobs, two-thirds (2/3) for 357 and the rest for K52 The predetermined overhead rate is based on machine hours. The expected machine hour use for the year is 2,096 hours, and the anticipated overhead costs are $838,400 machines were used by workers on projects KS2 and 357 on December 3, 9 and 15. Six machine hours were used for project K52 (2 each day), and 8.5 machine hours were 357 (2,5 the first day and 3 each of the other days). Both of these special orders were completed on December 15, producing 200 sprinkler heads for 157 and 100 sprinkler he Additional job order activities during this period included: Dec 1 Purchased raw materials from Durbin Supply Company on account for $53,500 Dee Issued $40,400 of direct materials from the company's inventory to jobs other than KS2 and 157 and $3,000 of indirect materials Dec. 12 Pald Waterways' factory salaries and wages for $65,500. Dec 13 Paid the factory's water bill of $9,000 Dec. 18 Transferred $50,500 of costs from other completed jobs to finished goods. Det. 21 Paid the factory's electric bill of $11,900 for Waterways' factory Dec 31 Made adjusting entries forth factory that included accrued property taxes of $12,100, prepaid insurance of $8,700, and accumulated depreciation of $16,000 Set up the job cost sheets for Job No. 357 and Job No. KS2. Determine the total cost for each manufacturing special order for these jobs. (Round unit 12.25.) Job No. 357 Job No. KS2 Total Cost 9034 6717 Unit Cost 45.17 67.17