Gamma 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, J100 and J200: Gamma Company May 2021 J100 J200 Direct materials $ 78,000 $ 51,000 Direct manufacturing labour $273,000 $208,000 Direct manufacturing labour is paid at the rate of $26 per hour. Manufacturing overhead costs are allocated at a budgeted rate of $20 per direct manufacturing labour-hour. Only Job J100 was completed in May. Required: a. b. Calculate the total cost for Job J100. 1,100 pipes were produced for Job J100. Calculate the cost per pipe. Prepare the journal entry transferring Job J100 to finished goods. What is the ending balance in the Work-in-Process Control account? c. d. 4