Heltger Company is a job-order costing firm that uses activity-based costing to apply overhead to jobs. Heltger identified three overhead activities and related drivers. Budgeted Information for the year is as follows: Activity Cost Driver Amount of Driver Materials handling $52,400 Number of moves 2,000 Engineering 168,300 Number of change orders 9,000 Other overhead 405,600 Direct labor hours 52,000 Heltger worked on four jobs in July. Data are as follows: Job 13-43 Job 13-44 Job 13.45 Job 13-46 $0 Beginning balance Direct materials Direct labor cost $20,000 $5,400 $19,000 $9,500 $4,900 $13,800 $1.550 Job 13.45 $8,300 $100 $1,000 $1.080 Job 13-43 Job 13-44 Job 13-46 52 27 Number of moves Number of change orders Direct labor hours 5 21 26 39 21 1,000 1,080 1,550 100 By July 31, Jobs 13.43 and 13-44 were completed and sold. Jobs 13.45 and 13-46 were still in process. 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 "O". Heitger Company Job-Order Cost Sheets Job 13-43 20,000 Job 13-44 19,000 Job 13-46 Job 13-45 4,900 0 9,500 13,800 Balance, July 1 Direct materials Direct labor cost Materials handling Engineering 5,400 1,000 8,300 1,080 1,550 100 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 13-467 lower How would the cost of the other jobs be affected? no effect