Job Coits thing Activity and Cortina Heitger Company B a job order costing firm that unes activity based coriting to apply overhead to jobs. Weiter identified throw overhead activities and related drivers, Budgeted information for the year is as follows: Activity Cost Driver Amount of Driver Materials handling $100,400 Number of moves 4.000 7,000 Engineering Other overhead 123.200 Number of change order 361,800 Direct labor hours 54,000 Heitger worked on four jobs in July. Data are as follows: Job 13-43 Job 13-44 Job 13-45 Job 13-46 $23,900 $18,000 30 Beginning balance Direct materials Direct labor cost $3,200 $10,700 $6,100 $9,000 $11,000 $970 $1,070 $1,650 $140 Job 13-43 Job 13-44 Job 13-45 Job 13-46 Number of moves 47 53 35 4 Number of change orders 28 44 20 23 Direct labor hours 970 1,070 1,650 140 By July 31, Jobs 13.43 and 13-44 were completed and sold. Jobs 13-45 and 13.46 were still in process Required: 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. 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 Direct materials Direct labor cost Materials handling Engineering Other overhead Total Job 13-43 Job 13-44 Job 13-45 Job 13-16 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? How would the cost of the other jobs be affected