Dear Tutor,

Could you please help me with the calculations below? Somehow I cannot get the correct answers.

Thanks a lot in advance!

Ronald Company produces pipes forconcert-quality organs. Each job is unique. InApril, thisyear, it completed all outstandingorders, andthen, inMay, thisyear, it worked on only twojobs, M1 andM2:

Ronald Company, May, this year		Job M1		Job M2
Direct materials		72,000		59,000
Direct manufacturing labour		272,000		200,000

Direct manufacturing labour is paid at the rate of 32 per hour. Manufacturing overhead costs are allocated at a budgeted rate of 18 per direct manufacturinglabour-hour. Only Job M1 was completed in May.

1,400 pipes were produced for Job M1. Calculate the cost per pipe.