Job Costs Using Activity-Based Costing Heitger Company is ajob-order costing firm that uses activity-based costing to applyoverhead to jobs. Heitger identified three overhead activities andrelated drivers. Budgeted information for the year is as follows:Activity Cost Driver Amount of Driver Materials handling $108,000Number of moves 4,500 Engineering 165,000 Number of change orders10,000 Other overhead 263,200 Direct labor hours 47,000 Heitgerworked on four jobs in July. Data are as follows: Job 13-43 Job13-44 Job 13-45 Job 13-46 Beginning balance $20,000 $19,500 $2,800$0 Direct materials $5,900 $9,750 $10,600 $9,800 Direct labor cost$950 $1,100 $1,640 $100 Job 13-43 Job 13-44 Job 13-45 Job 13-46Number of moves 45 47 33 7 Number of change orders 34 35 21 16Direct labor hours 950 1,100 1,640 100 By July 31, Jobs 13-43 and13-44 were completed and sold. Jobs 13-45 and 13-46 were still inprocess. Required: 1. Calculate the activity rates for each of thethree overhead activities. Round all activity rates to the nearestcent. Materials handling rate $ per move Engineering rate $ perchange order Other overhead rate $ per direct labor hour Hide 2.Prepare job-order cost sheets for each job showing all coststhrough July 31. When required, round your answers to the nearestdollar. If an amount is zero, enter \"0\". Heitger Company Job-OrderCost Sheets Job 13-43 Job 13-44 Job 13-45 Job 13-46 Balance, July 1$ $ $ $ Direct materials Direct labor cost Materials handlingEngineering Other overhead Total $ $ $ $ 3. Calculate the balancein Work in Process on July 31. $ 4. Calculate the cost of goodssold for July. $ 5. What if Job 13-46 required no engineeringchange orders? What is the difference in the new cost of Job 13-46?$ How would the cost of the other jobs be affected?
