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$$s inventory on December $2$ for $$6,498$; on December $8$ for $$1,350$; and on December $14$ for $$4,422.$ In each instance, two$-$thirds $(2/3)$ of these materials were for J$57$ 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 $(2/3)$ for J$57$ and the rest for K$52.$

The predetermined overhead rate is based on machine hours. The estimated machine hour use for the year is $2,698$ hours, and the estimated overhead costs are $$1,375,980$ for the year. The machines were used by workers on projects K$52$ and J$57$ on December $3,9,$ and $15.$ Six machine hours were used for project K$52(2$ each day$),$ and $8\mathrm{.}5$ machine hours were used for project J$57(2\mathrm{.}5$ the first day and $3$ each of the other days$).$ Both of these special orders were completed on December $15,$ producing $310$ sprinkler heads for J$57$ and $186$ sprinkler heads for K$52.$

Additional job order activities during this period included:

Dec. $1$ Purchased raw materials from Durbin Supply Company on account for $$68,096.$

Dec. $2$ Issued $$51,200$ of direct materials from the company$$s inventory to jobs other than K$52$ and J$57$ and $$3,840$ of indirect materials.

Dec. $12$ Paid Waterways$$ factory salaries and wages for $$83,200.$

Dec. $13$ Paid the factory$$s water bill of $$11,520.$

Dec. $18$ Transferred $$64,000$ of costs from other completed jobs to finished goods.

Dec. $21$ Paid the factory$$s electric bill of $$15,360$ for Waterways$$ factory.

Dec. $31$ Made adjusting entries for the factory that included accrued property taxes of $$15,360,$ prepaid insurance of $$11,264,$ and accumulated depreciation of $$20,480.$Waterways has two major public$-$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$$s inventory on December $2$ for $$6,498$; on December $8$ for $$1,350$; and on December $14$ for $$4,422.$ In each instance, two$-$thirds $(2/3)$ of these materials were for J$57$ 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 $(2/3)$ for J$57$ and the rest for K$52.$

The predetermined overhead rate is based on machine hours. The estimated machine hour use for the year is $2,698$ hours, and the estimated overhead costs are $$1,375,980$ for the year. The machines were used by workers on projects K$52$ and J$57$ on December $3,9,$ and $15.$ Six machine hours were used for project K$52(2$ each day$),$ and $8\mathrm{.}5$ machine hours were used for project J$57(2\mathrm{.}5$ the first day and $3$ each of the other days$).$ Both of these special orders were completed on December $15,$ producing $310$ sprinkler heads for J$57$ and $186$ sprinkler heads for K$52.$

Additional job order activities during this period included:

Dec. $1$ Purchased raw materials from Durbin Supply Company on account for $$68,096.$

Dec. $2$ Issued $$51,200$ of direct materials from the company$$s inventory to jobs other than K$52$ and J$57$ and $$3,840$ of indirect materials.

Dec. $12$ Paid Waterways$$ factory salaries and wages for $$83,200.$

Dec. $13$ Paid the factory$$s water bill of $$11,520.$

Dec. $18$ Transferred $$64,000$ of costs from other completed jobs to finished goods.

Dec. $21$ Paid the factory$$s electric bill of $$15,360$ for Waterways$$ factory.

Dec. $31$ Made adjusting entries for the factory that included accrued property taxes of $$15,360,$ prepaid insurance of $$11,264,$ and accumulated depreciation of $$20,480.$Set up the job cost sheets for Job No$.$ J$57$ and Job No$.$ K$52.$ Determine the total cost for each manufacturing special or

these jobs. $($Round unit costs to $2$ decimal places, e$.$g$.12\mathrm{.}25.)$