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 $5,091; on December 8 for $1,050; and on December 14 for $3,495. 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 $17.5 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 expected machine hour use for the year is 2,096 hours, and the anticipated overhead costs are $838,400 for the year. The machines were used by workers on projects K52 and J57 on December 3, 9, and 15. Six machine hours were used for project K52 (2 each day), and 8.5 machine hours were used for project J57 (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 357 and 100 sprinkler heads for K52. Additional job order activities during this period included: Dec. 1 Purchased raw materials from Durbin Supply Company on account for $53,500. Dec. 2 Issued $40,400 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 $65,500. 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. Dec. 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. K52. Determine the total cost for each manufacturing special order for these jobs. (Round unit costs to 2 decimal places, e.g. 12.25.) Job No.J57 Job No. K52 Total Cost $ 6424 $ 3212 Unit Cost $ 1020 $ 510 Journalize the activities from these job cost sheets in the general journal. Also, journalize the other costs that occurred during this period. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit . Credit 12/1 Raw Materials Inventory 53500 Accounts Payable 53500 12/2 Work in Process Inventory 5091 Raw Materials Inventory 5091 (To assign materials to jobs 357 & K52) 12/2 Work in Process Inventory 40400 Manufacturing Overhead 3000 Raw Materials Inventory 43400 (To assign materials to jobs and overhead) 12/3 Work in Process Inventory 140 Factory Labor 140 il (To assign labor to jobs 257 & K52) 12/3 Work in Process Inventory 1800 Manufacturing Overhead 1800 (To assign overhead to jobs 357 & K52) 12/8 Work in Process Inventory 1050 Raw Materials Inventory 1050 12/9 Work in Process Inventory 140 Factory Labor 140 (To assign labor to jobs 357 & K52) 12/9 Work in Process Inventory 2000 Manufacturing Overhead 2000 (To assign overhead to jobs 357 & K52) 12/124 Factory Labor 65500 Cash 65500 12/13 Manufacturing Overhead 9000 Cash 9000 12/13 - Work in Process Inventory 8000 Raw Materials Inventory TETA UNTUK 8000 12/14 4 Work in Process Inventory 140 Factory Labor 140 (To assign labor to jobs 357 & K52) 12/15 4 Work in Process Inventory 2000 Manufacturing Overhead 2000 (To assign overhead to jobs 357 & K52) 12/15 Finished Goods Inventory 50000 Work in Process Inventory 50000 (To record completion of jobs 357 & K52) 12/18 Finished Goods Inventory 50500 LAND Work in Process Inventory 50500 12/21 Manufacturing Overhead 11900 Cash 11900 12/31 - Manufacturing Overhead 36800 Property Tax Payable 12100 Prepaid Insurance 8700 Accumulated Depreciation Equipment 16000