eBook CengageNOWV2 | Online teaching and leaming resource from Cengage Learning Job Costs Using Activity-Based Costing Heltger Company is a job-order costing firm that uses activity-based costing to apply overhead to jobs. Heitger identified three overhead activities and related drivers. Budgeted Information for the year is as follows: Activity Cost Driver Materials handling $103,050 Number of moves Engineering 115,500 Number of change orders Other overhead 247,500 Direct labor hours Heitger worked on four Jobs in July. Data are as follows: Amount of Driver 4,500 7,500 55,000 Job 13-43 Job 13-44 Job 13-45 Job 13-46 Beginning balance $24,800 $18,500 $4,000 $0 Direct materials $5,400 $9,250 $12,200 $11,500 Direct labor cost $850 $1,090 $1,650 $150 Job 13-43 Job 13-44 Job 13-45 Job 13-46 Number of moves 40 52 33 5 Number of change orders 30 42 15 18 Direct labor hours 850 1,090 1,650 150 By July 31, Jobs 13-43 and 13-44 were completed and sold. Jobs 13-45 and 13-46 were still in process. Required: 1. Calculate the activity rates for each of the three overhead activities. Round all activity rates to the nearest cent. Materials handling rate Engineering rate 22.9 per move 15.4 per change order