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	$60,750		Number of moves	2,500
Engineering	117,600		Number of change orders	7,000
Other overhead	265,500		Direct labor hours	45,000

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		$18,400		$3,500		$0
Direct materials	$6,900		$9,200		$10,500		$8,700
Direct labor cost	$980		$1,000		$1,640		$120

	Job 13-43		Job 13-44		Job 13-45		Job 13-46
Number of moves	44		52		28		5
Number of change orders	28		35		18		15
Direct labor hours	980		1,000		1,640		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	$fill in the blank d5bb3c025f88fec_1 per move
Engineering rate	$fill in the blank d5bb3c025f88fec_2 per change order
Other overhead rate	$fill in the blank d5bb3c025f88fec_3 per direct labor hour

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

When required, round your answers to the nearest dollar. 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	$fill in the blank 66fcaffeb07cfbd_1	$fill in the blank 66fcaffeb07cfbd_2	$fill in the blank 66fcaffeb07cfbd_3	$fill in the blank 66fcaffeb07cfbd_4
Direct materials	fill in the blank 66fcaffeb07cfbd_5	fill in the blank 66fcaffeb07cfbd_6	fill in the blank 66fcaffeb07cfbd_7	fill in the blank 66fcaffeb07cfbd_8
Direct labor cost	fill in the blank 66fcaffeb07cfbd_9	fill in the blank 66fcaffeb07cfbd_10	fill in the blank 66fcaffeb07cfbd_11	fill in the blank 66fcaffeb07cfbd_12
Materials handling	fill in the blank 66fcaffeb07cfbd_13	fill in the blank 66fcaffeb07cfbd_14	fill in the blank 66fcaffeb07cfbd_15	fill in the blank 66fcaffeb07cfbd_16
Engineering	fill in the blank 66fcaffeb07cfbd_17	fill in the blank 66fcaffeb07cfbd_18	fill in the blank 66fcaffeb07cfbd_19	fill in the blank 66fcaffeb07cfbd_20
Other overhead	fill in the blank 66fcaffeb07cfbd_21	fill in the blank 66fcaffeb07cfbd_22	fill in the blank 66fcaffeb07cfbd_23	fill in the blank 66fcaffeb07cfbd_24
Total	$fill in the blank 66fcaffeb07cfbd_25	$fill in the blank 66fcaffeb07cfbd_26	$fill in the blank 66fcaffeb07cfbd_27	$fill in the blank 66fcaffeb07cfbd_28

3. Calculate the balance in Work in Process on July 31. $fill in the blank 39de20099f90fdc_1

4. Calculate the cost of goods sold for July. $fill in the blank 39de20099f90fdc_2

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

$fill in the blank 39de20099f90fdc_3

How would the cost of the other jobs be affected?