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	$60,750		Number of moves	2,500
Engineering	109,200		Number of change orders	6,500
Other overhead	312,700		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	$23,200	$18,000	$3,400	$0
Direct materials	$5,600	$9,000	$12,100	$10,800
Direct labor cost	$910	$960	$1,610	$100
Number of moves	42	45	28	6
Number of change orders	26	40	23	21
Direct labor hours	910	960	1,610	100

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	$24.30 PER MOVE
Engineering rate	$16.8 PER CHANGE ORDER
Other overhead rate	$5.90

.

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 "0".

Reider Company
Job-Order Cost Sheets
	Job 13-43	Job 13-44	Job 13-45	Job 13-46
Balance, July 1	23200	18000	3400	0
Direct materials	5600	9000	12100	10800
Direct Labor Cost	910	960	1610	100
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?