Job Costs Using Activity-Based Costing Heltger Company is a job-order costing firm that uses activity-based costing to apply overhead to jobs. Heitger identified three overhead activities and re Budgeted information for the year is as follows: Amount of Driver 3,000 10,000 Activity Cost Driver Materials handling $ 72,000 Number of moves Engineering 165,000 Number of change orders Other overhead 280,000 Direct labor hours Heitger worked on four jobs in July, Data are as follows: 50,000 Job 13-43 Job 13-44 Job 13.45 Job 13.46 $20,300 $2,300 Beginning balance $19,800 50 Direct materials $6,500 $8,900 $12,700 $9,800 $18,000 $20,000 $32,000 Direct labor cost $2,400 Job 13-43 Job 13-44 Job 13.45 Job 13-46 52 44 29 5 Number of moves 40 30 20 20 Number of change orders 900 1,600 1,000 120 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 Required: 1. Calculate the activity rates for each of the three overhead activities. Round all activity rates to the nearest cent. per move Materials handling rate Engineering rate per change order 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 Job 13-43 Job 13-44 Job 13-45 Job 13-46 Balance, July 1 $ Direct materials Direct labor cost Materials handling Engineering Other overhead Total 3. Calculate the balance in Work in Process on July 31. 4. Calculate the cost of aoods sold for July. 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