WATERWAYS CONTINUING PROBLEM $($This is a continuation of the Waterways Problem from Chapter $19)$ WCP$20$ 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 materials were requisitioned from the company