Salazar Company is a job-order costing firm that uses activity-based costing to apply overhead to jobs. Salazar identified three overhead activities and related drivers. Budgeted information for the year is as follows:

Salazar worked on five jobs in March. Data are as follows:

By March 31, Jobs 15, 16, and 17 were completed and sold. The remaining jobs were 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 March 31. What is the cost of each job by the end of March?
3. Calculate the balance in Work in Process on March 31.
4. Calculate the cost of goods sold for March.

Activity Cost Driver Amount of Driver Setting up design Purchasing Other overhead $156,000 187,500 420,000 Setups Number of parts Direct labor hours 1,200 15,000 50,000 Job 15 $34,500 %39,890$24,090 0 $ 0 $28,000 %37,900 $25,350 $11,000 13,560 $10,000 8,500 $23,000 12,900 8,000 Job 16 Job 17 Job 18 Job 19 Balance, Marchl Direct materials Direct labor 20 150 650 35 200 1,600 15 500 Number of parts Direct labor hours 8 520