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 Materials handling $92,400 Number of moves Engineering 140,400 Number of change orders Other overhead 216,200 Direct labor hours Amount of Driver 4,000 9,000 46,000 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 Direct materials Direct labor cost Number of moves Number of change orders Direct labor hours $22,500 $18,300 $3,000 $0 $5,700 $9,150 $14,900 $9,600 $1,000 $1,100 $1,530 $120 41 55 33 5 27 41 22 15 1,000 1,100 1,530 120 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.