Heitger 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	Amount of Driver
Materials handling	$ 72,000	Number of moves	3,000
Engineering	165,000	Number of change orders	10,000
Other overhead	280,000	Direct labor hours	50,000

Heitger worked on four jobs in July. Data are as follows:

	Job 13-43	Job 13-44	Job 13-45	Job 13-46
Beginning balance	$20,300	$19,800	$2,300	$0
Direct materials	$6,500	$8,900	$12,700	$9,800
Direct labor cost	$18,000	$20,000	$32,000	$2,400

	Job 13-43	Job 13-44	Job 13-45	Job 13-46
Number of moves	44	52	29	5
Number of change orders	30	40	20	20
Direct labor hours	900	1,000	1,600	120

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	$___per move
Engineering rate	$__per change order
Other overhead rate	$__ per direct labor hour

2. Prepare job-order cost sheets for each job showing all costs through July 31.

If an amount is zero, enter "0".

Heitger Company
Job-Order Cost Sheets
	Job 13-43	Job 13-44	Job 13-45	Job 13-46
Balance, July 1	$	$	$	$
Direct materials
Direct labor cost
Materials handling
Engineering
Other overhead
Total	$	$	$	$

3. Calculate the balance in Work in Process on July 31. $

4. Calculate the cost of goods sold for July. $

5. What if Job 13-46 required no engineering change orders? What is the difference in the new cost of Job 13-46?

$ lower

How would the cost of the other jobs be affected? no effect