Job Costs Using Activity$-$Based Costing

Reider Company is a job$-$order costing firm that uses activity$-$based costing to apply overhead to jobs. Reider identified three overhead activities and related drivers.

Budgeted information for the year is as follows:

$\backslash$table$[[$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,$50,000]]$

Reider worked on four jobs in July, Data are as follows:

$\backslash$table$[[,$Job $13-43,$Job $13-44,$Job $13-45,$Job $13-46],[$Beginning balance,$$20,300,$$$19,800,$$$2,300,$$$0$