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 $5,031; on December 8 for $1,065; and on December 14 for $3,459. 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 $18 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 157 and the rest for K52. The predetermined overhead rate is based on machine hours. The expected machine hour use for the year is 2,101 hours, and the anticipated overhead costs are $840,400 for the year. The machines were used by workers on projects K 52 and J57 on December 3,9 . and 15. Sixmachine hours were used for project K52 (2 each day), and 8.5 machine hours were used for project .57 (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 $53,600. Dec. 2 Issued $39,800 of direct materials from the company's inventory to jobs other than K$2 and 157 and $3,000 of indirect materials. Dec. 12 Paid Waterways' factory salaries and wages for $64,800 Dec. 13 Paid the factory's water bill of $9,000. Dec 18 Transferred $50,100 of costs from other completed jobs to finished goods. Dec. 21 Paid the factory's electric bill of $12,100 for Waterways factory, Dec 31 Made adjusting entries forth factory that included accrued property taxes of $11,900, prepaid insurance of $8,800, and accumulated depreciation of $16,000. period. (Credit occount titles are outomatically indented when amount is entered, Do not indent manually. Record joumat entries in the onder presented in the problem. Round answers to 0 decimal places, eg. 5.275. (To assign fabor to jobs 157&152 ) (To assign ovenhead to jobs JS7 \& KS2) (To assign labor to jobs 35788K52 ) (To assign overhead to jobs 1578 K52) (To record completion of jobs 1578 KS2)