4-32 Job costing, unit cost, ending work in process. Robert Company produces pipes for concert-quality organs. Each job is unique. In April 2019, it completed all outstanding orders, and then, in May 2019, it worked on only two jobs, M1 and M2: ht Home Insert Page Layout Formulas Data A B 1 Robert Company, May 2019 Job M1 Job M2 2 Direct materials $ 79,000 $ 58,000 3 Direct manufacturing labor 273,000 208,000 Direct manufacturing labor is paid at the rate of $26 per hour. Manufacturing overhead costs are allocated at a budgeted rate of $16 per direct manufacturing labor-hour Only Job Mt was completed in May, 1. Calculate the total cost for Job M. 2. 1,000 pipes were produced for Job Mi. Calculate the cost per pipo. 3. Prepare the journal entry transferring Job M1 to finished goods. 4. What is the ending balance in the Work-in-Process Control account