Job Costs Using Activity-Based Costing Heitger Company is a Job-order costing firm that uses activity-bssed costing to apply overhead to jobs. Heitger identified three overhead activities and related drivers. Budoeted information for the year is as follows: Heitoer worked on four Jobs in July. Data are as follows: 2. Prepare job-order cost sheets for each job showing all costs through July 31. If an amount is zero, enter " 0 ". 3. Calculate the balance in Work in Process on July 31 . 4. Calculate the cost of goods sold for July. 5. What if Job 1346 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