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 $43,200 Number of moves 2,000 Engineering 119,850 Number of change orders 8,500 Other overhead 176,000 Direct labor hours 55,000 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 $22,300 $17,200 $3,100 $0 Direct materials $6,000 $8,600 $13,000 $9,800 Direct labor cost $980 $1,100 $1,510 $150 Job 13-43 Job 13-44 Job 13-45 Job 13-46 Number of moves 46 51 35 6 Number of change orders 29 36 22 23 Direct labor hours 980 1,100 1,510 150 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 $fill in the blank ed8a33fa2fc2079_1 21.60 per move Engineering rate $fill in the blank ed8a33fa2fc2079_2 14.10 per change order Other overhead rate $fill in the blank ed8a33fa2fc2079_3 3.20 per direct labor hour Feedback 1. In job-order costing, departmental overhead rates and activity-based costing affect only the application of overhead which is put on the job-order costing sheet and must include all drivers for which overhead is applied. 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 $fill in the blank 75e4c4fc301b00c_1 22,300 $fill in the blank 75e4c4fc301b00c_2 17,200 $fill in the blank 75e4c4fc301b00c_3 3,100 $fill in the blank 75e4c4fc301b00c_4 0 Direct materials fill in the blank 75e4c4fc301b00c_5 6,000 fill in the blank 75e4c4fc301b00c_6 8,600 fill in the blank 75e4c4fc301b00c_7 13,000 fill in the blank 75e4c4fc301b00c_8 9,800 Direct labor cost fill in the blank 75e4c4fc301b00c_9 980 fill in the blank 75e4c4fc301b00c_10 1,100 fill in the blank 75e4c4fc301b00c_11 1,510 fill in the blank 75e4c4fc301b00c_12 150 Materials handling fill in the blank 75e4c4fc301b00c_13 fill in the blank 75e4c4fc301b00c_14 fill in the blank 75e4c4fc301b00c_15 756 fill in the blank 75e4c4fc301b00c_16 Engineering fill in the blank 75e4c4fc301b00c_17 fill in the blank 75e4c4fc301b00c_18 fill in the blank 75e4c4fc301b00c_19 fill in the blank 75e4c4fc301b00c_20 Other overhead fill in the blank 75e4c4fc301b00c_21 3,136.00 fill in the blank 75e4c4fc301b00c_22 3,520 fill in the blank 75e4c4fc301b00c_23 4,832.00 fill in the blank 75e4c4fc301b00c_24 480.00 Total $fill in the blank 75e4c4fc301b00c_25 $fill in the blank 75e4c4fc301b00c_26 $fill in the blank 75e4c4fc301b00c_27 $fill in the blank 75e4c4fc301b00c_28 Feedback 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. $fill in the blank 546429025fdd055_1 4. Calculate the cost of goods sold for July. $fill in the blank 546429025fdd055_2 5. What if Job 13-46 required no engineering change orders? What is the difference in the new cost of Job 13-46? $fill in the blank 546429025fdd055_3 lower How would the cost of the other jobs be affected? no effect