OBJECTIVE 5 Cornerstone Exercise 5.3 Job Costs Using Activity-Based Costing Heitger Company is a job-order costing firm that uses activity-based costing to apply overhead to jobs. Heitger identified three overhead activities and related drivers. Budgeted information or the year is as follows: CORNERSTONE 5.3 Activity Cost Driver Amount of Driver Materials handling Engineering Other overhead 72,000 165,000 280,000 Number of moves Number of change orders Direct labor hours 3,000 10,000 50,000 Heitger worked on four jobs in July. Data are as follows Job 13-44 $19,800 S 8,900 $20,000 Job 13-43 Job 13-45 Job 13-46 Beginning balance Direct materials Direct labor cost $20,300 S 6,500 S18,000 S 2,300 S12,700 S32,000 $9,800 $2,400 (continued)