WC$15$A Waterways has two major public$-$park projects to provide with comprehensive irrigation in one of its service locations this month. Job J$57$ 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 paterials were requisitioned from the company's inventory on December $2$ for $$5,061$; on December $8$ for $$1,059$; and on December $14$ for $$3,459.$ In each instance, twothirds $(\frac{2}{3})$ of these materials were for $J57$ and the rest for K$52.$

Six time tickets were turned in for these two projects for a total amount of $18$ hours of work. All the workers were paid $$16\mathrm{.}50$ 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 $(\frac{2}{3})$ for $157$ and the rest for K$52.$

The predetermined overhead rate is based on machine hours. The estimated machine hour use for the year is $2,112$ hours, and the estimated overhead costs are $$840,576$ for the year. The machines were used by workers on projects K$52$ and J$\mathrm{.}57$ on December $3,9,$ and $15.$ Six machine hours were used for project $K52(2$ each day$),$ and $8\mathrm{.}5$ machine hours were used for project $157(2\mathrm{.}5$ the lirst day and $3$ each of the other days$).$ Both of these special orders were completed on December $15,$ producing $237$ sprinkler heads for J$57$ and $142$ sprinkler heads for K$\mathrm{.}52.$

Instructions

$($a$)$ Set up the job cost sheets fon Job No$.$ I$57$ and Job No$.$ K$52.$ Determine the total cost for each manufacturingtspectal order for these jobs. $($Round unit cost to nearest cent.$)$

$($b$)$ Why would Waterways chome machine hours as the cost driver for the overhead rather than direct labor cost" What would Water ways be likely to choose as the cost driver for the ovemhead for the ioh of inhtallime the irrigation system and why? Use excel to solve this