3 THE JOB COST SHEET IS USED TO RECORD ALL NER. EXAMPLES OF SUCH COS...

3-3 The job cost sheet is used to record all

ner. Examples of such costs include utilities,

costs that are assigned to a particular job. These

maintenance on machines, and depreciation of

costs include direct materials costs traced to the

job, direct labor costs traced to the job, and

the factory building. These costs are indirect pro-

duction costs.

manufacturing overhead costs applied to the job.

When a job is completed, the job cost sheet is