Waterways has two major public-park projects to provide with comprehensive Inligation In one of as service locations this month. Job 157 and Job KB2 Involve 15 acres of landscaped tenreIn which will require specie -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 2016. 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 $3 489. In each Instance, two-thirds (2/3) of these materle s were for 157 and the rest for K32 Six time tickets were turned In for these two projects for a tote amount of 18 hours of work. All the workers were palo $16.50 per hour. The time tickets were dated December 3, December 9. and December 18. On each of those days, $ labor hours were spent on these Jobs, two-thirds (2/3) for 157 and the rest for KB2. The predetermined overhead rate is based on machine hours. The expected machine hour use for the year IS 2,112 hours, and the anticipated overhead costs are $840 576 for the year. The machines were used by workers on projects KB2 and 157 on December 3, 9, and 18. Six machine hours were used for project K52 (2 each day), and 8 5 machine hours were used for project 1 57 12.5 the first day and 3 each of the other days). Both of these special orders were completed on December 18, producing 237 sprinkler heads for 157 and 142 sprinkler heads for K32 Additional lob order activities during this period of time Included: Dec. Purchased raw materials from Durbin Supply Company on account for $53,200. Dec. Issued $40,000 of direct materials from the company's Inventory to Jobs other than K52 and 157 and $3,000 of Indirect materials. Dec. 12 Feld waterways factory salaries and wages In the amount of $85,090. Dec. 13 Feld the factory's water bill of $9,000. Dec. 18 Transferred $50,000 of costs from other completed jobs to finished goods. Dec. 21 Fald 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 $12,0 00, prepeld Insurance of $3,800, and accumulated depreciation on equipment of $16,000. Don't show me this message again for the assignment Set up the lob cost sheets for Job No. 157 and Job No. K82. Determine the total cost for each manufacturing special order for these Jobs. (Round unit costs to 2 decimal places, c.g. 12.25.J Job No. 157 Job No. K52 S Tote Cost Unit Cost