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 Materials handling Engineering Other overhead Cost Driver Amount of Driver $99,900 Number of moves 4,500 95,550 Number of change orders: 6,500 201,400 Direct labor hours 53,000 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 $20,800 $17,700 $4,500 $0 Direct materials $5,300 $8,850 $10,000 $11,500 Direct labor cost $870 $1,100 $1,640 $140 Number of moves 50 47 26 5 Number of change orders 25 43 24 20 Direct labor hours 870 1,100 1,640 140 By July 31, Jobs 13-43 and 13-44 were completed and sold. Jobs 13-45 and 13-46 were still in process. Required: