Richard Company produces pipes for concert-qualify organs. Each job is unique. In April 2019, it completed all outstanding orders, and then, in May 2019 , it worked on onily two jobs, Mi and M III (Click the icon to view the job information.) Direct manufacturing labor is paid at the rate of \$25per hour. Manufacturing overhead costs are alocatod at a budgoted rate of \$20per direct manufacturing labcothour. Only Job M1 was comple in May. Read the tequirnments