Robert Company produces pipes for concert-quality organs. Each job is unique. In April 2019, it completed all outstanding orders, and then, in May 2019, 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 $26 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. Job Costs May 2019 Job M1 Total costs Requirement 2. 1,000 pipes were produced for Job M1. Calculate the cost per pipe. (Round your answer to the nearest whole dollar.) If 1,000 pipes were produced, the cost per each pipe for Job M1 is Requirement 3. Prepare the journal entry transferring Job M1 to finished goods. (Record debits first, then credits. Exclude explanations from any journal entries.) Date Journal Entry Accounts Debit Credit Requirement 4. What is the ending balance in the Work-in-Process Control account? At the end of May 2019, Robert Company's Work-in-Process Control account has an ending balance of