4-27 job costing unit costing ending work in process. Rafael company produces pipes for concert quality organs. Each job is unique. In April 2013 it completed all outstanding orders, and then, in May 2013, it worked in only two jobs M1 and M2:

Direct Manufacturing labor is paid at the rate $26 per hour. Manufacturing overhead cost are allocated at a budget rate of $20 per direct manufacturing labor hour. Only job M1 was completed in May