Rafael 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 $30 per hour. Manufacturing overhead costs are allocated at a budgeted rate of $22 per direct manufacturing labor-hour. Only Job M1 was completed in May. Read the requirements. Requirement 1. Compute the total cost for Job M1. Job Costs May 2016 Job M1 Requirements Total costs Data Table - 1. 2. Calculate the total cost for Job M1. 1,800 pipes were produced for Job M1. Calculate the cost per pipe. Prepare the journal entry transferring Job M1 to finished goods. What is the ending balance in the Work-in-Process Control account? 3. 4. Job M1 Job M2 Rafael Company, May 2016 Direct materials Direct manufacturing labor $ 70.000 $ 50,000 279,000 201,000 Print Done Print Done