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	$112,500		Number of moves	5,000
Engineering	97,500		Number of change orders	6,500
Other overhead	196,800		Direct labor hours	48,000

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	$22,700	$18,300	$4,100	$0
Direct materials	$5,600	$9,150	$12,900	$11,600
Direct labor cost	$810	$1,050	$1,600	$150
Number of moves	42	52	29	4
Number of change orders	29	41	24	19
Direct labor hours	810	1,050	1,600	150

By July 31, Jobs 13-43 and 13-44 were completed and sold. Jobs 13-45 and 13-46 were still in process.

3. Calculate the balance in Work in Process on July 31. $fill in the blank dc82740c307302a_1

4. Calculate the cost of goods sold for July. $fill in the blank dc82740c307302a_2

5. What if Job 13-46 required no engineering change orders? What is the difference in the new cost of Job 13-46?

$