4-25 JOB COSTING, UNIT COST, ENDING WORK-IN-PROCESS. Rowan Company produces pipes for concert-quality organs. Each job is unique. In April 2021, it completed all outstanding orders, and then, in May 2021, it worked on only two jobs, M1 and M2: 4.3-48 Full Alternative Text Direct manufacturing labour is paid at the rate of $25 per hour. Manufacturing overhead costs are allocated at a budgeted rate of $22 per direct manufacturing labour-hour. Only Job M1 was completed in May. Required Calculate the total cost for Job M1. 1,600 pipes were produced for Job M1. Calculate the cost per pipe. Prepare the journal entry transferring Job M1 to finished goods. What is the ending balance in the Work-in-Process Control account