Show the journal entry for disposing of under- or overallocated manufacturing overhead directly as a year-end write-off to Cost of Goods Sold. Post the entry to T-accounts. Job costing, unit cost, ending work in process. Raymond Company produces pipes for concert-quality organs. Each job is unique. In April 2009, it completed all outstanding orders, and then, in May 2009, it worked on only two jobs. M1 and M2: Direct manufacturing labor is paid at the rate of $25 per hour. Manufacturing overhead costs are allocated at a budgeted rate of $20 per direct manufacturing labor-hour. Only Job Ml was completed in May. If you want to use Excel to solve this exercise, go to the Excel Lab at www.prenhall.com/horngren/cost13e and download the template for Exercise 4-27. Compute the total cost for Job M1. 1, 500 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? Job costing; actual, normal, and variation from normal costing. Chirac & Partners, a Quebec-based public accounting partnership, specializes in audit services. Its job-costing system has a single direct-cost category (professional labor) and a single Indirect-cost pool (audit support, which contains all costs of the Audit Support Department). Audit support costs are allocated to individual jobs using actual professional labor-hours. Chirac & Partners employs 10 professionals to perform audit services