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: Home Insert A Page Layout Formulas Data B C 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 M1 was completed in May.