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 $ 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 Heitger worked on four jobs in July. Data are as follows: Beginning balance $0 Job 13-43 Job 13-44 Job 13-45 Job 13-46 $20,300 $19,800 $2,300 $6,500 $8,900 $12,700 $9,800 $18,000 $20,000 $32,000 $2,400 Direct materials Direct labor cost Number of moves Job 13-43 Job 13-44 Job 13-45 Job 13-46 44 52 29 5 1 40 20 20 900 1,000 1,600 120 Number of change orders Direct labor hours 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. 2. Prepare job-order cost sheets for each job showing all costs through July 31. If an amount is zero, enter "O". Heitger Company Job-Order Cost Sheets Job 13.44 Job 13-43 S Balance, July 1 Direct materials Direct labor cost Materials handling Engineering Other overhead Total 10.974 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. $ 36,661 x 4. Calculate the cost of goods sold for July. $ 68,408 x 5. What if Job 13-46 required no engineering change orders? What is the difference in the new cost of Job 13- 5. What if Job 13-46 required no engineering change orders? What is the difference in the new cost of Job 13- 46? $ 10,683 X lower