Waterways has two major public-park projects to provide with comprehensive irrigation in one of its...

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Waterways has two major public-park projects to provide with comprehensive irrigation in one of its service locations this month. Job 157 and Job K52 imvolve 15 acres of landseaped 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 $6,396; on December 8 for $1,329; and on December 14 for $4,353, 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 $16.50 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 K52. The predetermined overhead rate is based on machine hours. The estimated machine hour use for the vear is 2,656 hours, and the estimated overhead costs are $1,333,312 for the year. The machines wese used by workers an projects K52 and J57 on December 3,9. and 15. Six machine hours were used for project K52 (2 each day), and 8.5 muchine hours were used for project J 57 (2.5 the first day and 3 each of the other days). Both of these special orders were eompleted on December 15, producling 305 sprinkter heads for 157 and 183 sprinider heads for K52. (a)

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