Job Costs Using Activity-Based Costing Reider Company is a job-order costing firm that uses activity-based costing to apply overhead to jobs. Reider identified three overhead activities and related drivers. Budgeted information for the year is as follows: Activity Cost Driver Amount of Driver Materials handling $102,150 Number of moves 4,500 Engineering 144,400 Number of change orders 9,500 Other overhead 232,200 Direct labor hours 54,000 Reider worked on four jobs in July. Data are as follows: Job 13-43 Job 13-44 Job 13-45 Job 13-46 Beginning balance $23,800 $18,900 $2,400 $0 Direct materials $5,900 $9,450 $12,000 $11,600 Direct labor cost $870 $990 $1,560 $150 Number of moves 50 55 29 4 Number of change orders 30 38 17 16 Direct labor hours 870 990 1,560 150 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 S 22.7 per move Engineering rate 15.2 per change order Other overhead rate 4.3 per direct labor hour