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 $131,500 Number of moves 5,000 Materials handling Engineering 178,600 Number of change orders 9,500 Other overhead 434,500 Direct labor hours 55,000 Reider worked on four jobs in July. Data are as follows: Job 13-44 Job 13-45 Job 13-46 Job 13-43 $22,900 Beginning balance $19,800 $2,100 $0 Direct materials $5,900 $9,900 $11,500 $9,500 Direct labor cost $900 $1,030 $1,560 $110 Number of moves 43 50 25 4 Number of change orders 32 41 19 23 Direct labor hours 900 1,030 1,560 110 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 per move Engineering rate SI per change order Other overhead rate sl per direct labor hour 2. Prepare job-order cost sheets for each job showing all costs through July 31. When required, round your answers to the nearest dollar. If an amount is zero, enter "O". Reider 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 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