3-1 By definition, overhead consists of costs
tities, prices, and shipment dates for goods. The
that cannot practically be traced to products or
sales order forms the basis for the production
order. The production order specifies what is to
jobs. Therefore, if they are to be assigned to
be produced and forms the basis for the job cost
products or jobs, overhead costs must be allo-
cated rather than traced.
sheet. The job cost sheet, in turn, is used to
summarize the various production costs incurred
to complete the job. These costs are entered on
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