COMPREHENSIVE-JOB-ORDER COSTING & ACTIVITY-BASED COSTING (40%) Pewter Company is a job-order costing firm that uses activity-based costing to apply overhead to jobs Pewter identified three overhead activities and related drivers. Budgeted information for the year is as follows Activity Cost Driver Activity Level $120,000 3,000 10,000 40,000 Engineering design Purchasing Other overhead 80,000 260,000 Number of parts Direct labor hours On September 1, Pewter's work-in-process inventory consisted of three jobs with the following costs: Job $ 32,450; Job B $ 40,770; and Job C$ 29,150. Job D and Job E were started in September. Pewter worked on five jobs in September. Data were as follows: Job E 11,000 13,560 40,000 $ 38,500 $43,000 20,90018,000 200 300 1,100 Job C $25,350 Job A Job B Job D Direct materials$26,000 $37,900 Direct labor Engineering hours Number of parts Direct labor hours 20 150 10 180 2,400 200 2,600 100 900 1,200 By September 30, Job A and Job C were completed, the remaining jobs were still in process. Job C was sold for 25% above its cost. There is no beginning finished goods inventory. The actual overhead costs in September were $ 87,600. a. Calculate the activity rates for each of the three overhead activities. b. Determine the cost of each job through September 30 C. Prepare the cost of goods manufactured statement for September. d. How much is the over-or underapplied overhead for September? e. Calculate cost of goods sold for September