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Robert Company produces pipes for concert-quality organs. Each job is unique. In April 2016, it completed all outstanding orders, and then, in May 2016, it worked on only two jobs, M1 and M2: (Click the icon to view the job information.) Direct manufacturing labor is paid at the rate of $32 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. Read the requirements Requirement 1. Compute the total cost for Job M1. Data Table Job Costs May 2016 Job M1 Job M1 Job M2 Robert Company, May 2016 Direct materials Direct manufacturing labor $ 76,000 $ 53,000 272,000 200,000 Total costs Requirement 2. 1,400 pipes were produced for Job M1. Calculate the cost per pipe. (Round your answer to the nearest whole dollar.) If 1,400 pipes were produced, the cost per each pipe for Job M1 is $ Print Done Requirement 3. Prepare the journal entry transferring Job M1 to finished goods. (Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry Date Accounts Debit Credit Requirement 4. What is the ending balance in the Work-in-Process Control account? Robert Company's Work-in-Process Control account has an ending balance of $ at the end of May 2016