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: Cost Driver Amount of Driver Activity Materials handling $ 72,000 Number of moves 3,000 Number of change orders 10,000 Engineering Other overhead 165,000 280,000 Direct labor hours 50,000 Heitger worked on four jobs in July. Data are as follows: Beginning balance Direct materials Job 13-43 Job 13-44 Job 13-45 Job 13:46 $20,300 $19,800 $2,300 $0 $6,500 $8,900 $12,700 $9,800 $18,000 $20,000 $32,000 $2,400 Direct labor cost Job 13-43 Job 13-44 Job 13-45 Job 13 46 44 52 29 5 Number of moves 40 30 20 20 Number of change orders Direct labor hours 1,000 900 120 1,600 By July 31, Jobs 13-43 and 13-44 were completed and sold. Jobs 13-45 and 13-46 were still in process Register & Find Your Match Register & Find Your Soulmate Required: Match Google Chromy.com Cuck My Work Register Here 643 PM ENG O E pat lije eBook Calculator Required: 1. Calculate the activity rates for each of the three overhead activities. Round all activity rates to the nearest cent. Materials handling rate per move per change order Engineering rate Other overhead rate per direct labor hour 2. Prepare job-order cost sheets for each job showing all costs through July 31. If an amount is zero, enter "0". Heitger Company Job-Order Cost Sheets