Job costing, unit cost, ending work in progress

Profile Ltd produces pipes for concert-quality organs. Each job is unique. In April 2018, it completed all outstanding orders, and then in May 2018, it worked on only two jobs, M1 and M2:

Profile Ltd, May 2018

Job M1

Job M2

Direct materials

$ 75 000

$ 56 000

Direct production labour

$ 275 000

$ 209 000

Direct production labour is paid at the rate of $25 per hour. Production overhead costs are allocated at a budgeted rate of $22 per direct production labour-hour. Only Job M1 was completed in May.

Required

1. What is the allocated production overhead for Job M1 and M2?