Job Costs Using Activity-Based Costing

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	$89,600		Number of moves	4,000
Engineering	149,000		Number of change orders	10,000
Other overhead	196,000		Direct labor hours	49,000

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	$24,200		$18,100		$2,700		$0
Direct materials	$6,800		$9,050		$13,600		$10,300
Direct labor cost	$890		$1,050		$1,670		$100

	Job 13-43		Job 13-44		Job 13-45		Job 13-46
Number of moves	41		55		30		8
Number of change orders	30		39		22		21
Direct labor hours	890		1,050		1,670		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 " 0" ". 3. Calculate the balance in Work in Process on July 31. 4 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