Waterways has two major public-park projects to provide with comprehensive irrigation in one of its service locations this month Job J57 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 $4,764; on December 8 for $993; and on December 14 for $3,249. In eachinstance, two-thirds (2/3) of these materials were for 157 and the rest for K52 Six time tichets were turned in foe these two projects for a total amount of 18 hours of work. All the workers were paid $1650 per hour. The time tickets were dated Decentser 3, December 9 , and December 15, On each of those days, 6 tabor hours were spenton these jobk, two-thirds (2/3) for 357 and the rest for K52. The predeterinined overhead rate is based on machine hours. The estimated machine hour use for the year is 2984 hours, and the estimated owerbead costs are 5742.016 for the yoar. The machines were used by workers on projects k52 and 357 on Deceriber 3.9. and 15.51 machine hours wereused for project 1522 (2 each day). and 8.5 machine hours were used for project 157(2.5 the first div and 3 each of the other daysi Both of these special orderswere completed on December 15 , producing 225 sprinkler hedds for 157 and 135 sprinkles heads for K52. Additional fob order activities during this period included: Additional job order activities during this period included: Dec. 1. Purchased raw materials from Durbin Supply Company on account for $50,008. Dec. 2 Issued $37,600 of directmaterials from thg company's inventory to jobs other than K 52 and 157 and $2.820 of Indirect materials. Dec 12. Paid Waterways' factory salaries and wages for 561,100 . Dec. 13 Paid thefactory's water bilt of $8,460. Dec. 18 Transferred $47,000 of eosts from other completed jobs to finished goods. Dec 21 Paid the factory's electeke bill of $11.280 for Waterways factory and accumutated depceviation ot $15,040. Set up the job cost sheets for Job No. J57 and Job No. K52. Determine the total cost for each manufacturing special order for these jobs. (Round unit costs to 2 decimal ploces, eg. 12.25)