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 $64,000 Number of moves 2,500 Engineering 171,950 Number of change orders 9,500 Other overhead 331,200 Direct labor hours Heitger worked on four jobs in July. Data are as follows: 46,000 Job 13-43 Job 13-44 Job 13-45 Job 13-46 < Beginning balance $23,200 $17,200 $3,400 $0 Direct materials $5,800 $8,600 $11,200 $10,600 Direct labor cost $840 $990 $1,540 $150 Job 13-43 Job 13-44 Job 13-45 Job 13-46 Number of moves 50 $5 30 7 Number of change orders 30 42 22 23 Direct labor hours 840 990 1,540 150 By July 31, Jobs 13-43 and 13-44 were completed and sold. Jobs 13-45 and 13-46 were still in process. Required: 1. Calculate the activity rates for each of the three overhead activities. Round all activity rates to the nearest cent. Materials handling rate Engineering rate 25.60 per move 18.10 per change order Next 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 4 Job 13-43 Job 13-44 Job 13-45 Job 13-46 Balance, July 1 23,200 $ 17,200 3,400 10,600 X Direct materials 5,800 8,600 11,200 10,600 Direct labor cost 840 990 1,540 150 Materials 1,280 1,408 V 768 179.20 X handling Engineering 543 V < Other overhead 6,048 760.20 X 71,128 X 395.20 X 416.30 X 11,088 1.080 Total 37,711 V 36,086.20 X 28,391.20 X 12.425.50 X Feedback Check My Work 2. The job-order cost sheet must include a unique number or name for this particular job, all direct costs, and all overhead costs associated with the job. 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?