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 for the year is as follows:

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.
2. Prepare job-order cost sheets for each job showing all costs through July 31.
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 new cost of Job 13-46? How would the cost of the other jobs be affected?

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Driver Activity Materials handling Engineering Other overhead Cost Amount of Driver 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 13-43 Job 13-44 Job 13-45 Job 13-46 19,800 S 8,900 S20,000 52 40 1,000 S20,300 S 6,500 S18,000 Beginning balance Direct materials Direct labor cost Number of moves Number of change orders Direct labor hours $ 2,300 $12,700 $32,000 29 20 1,600 S9,800 S2,400 30 900 20 120