Systems Design: Job-Order Costing: Mcgraw-Hill/Irwin

Systems Design:
Job-Order Costing
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

3-2
Learning Objective 1
Distinguish between
process costing and job-
order costing and identify
companies that would use
each costing method.

3-3
Types of Product Costing Systems
Process Job-order
Costing Costing

 Products
Products are
are manufactured
manufactured by by orders.
orders.

 Many
Many different
different products
products are
are produced
produced each
each period.
period.

 TheThe unique
unique nature
nature of
of each
each order
order requires
requires tracing
tracing or
or
allocating
allocating costs
costs to
to each
each job,
job, and
and maintaining
maintaining cost
cost
records
records for
for each
each job.
job.

3-4
Process Job-order
Costing Costing

 Many
Many different
different products
products are
are produced
produced each
each period.
period.

Example companies:
 Products
Products are
are manufactured
manufactured to to order.
order.
1. Boeing (aircraft manufacturing)

 TheThe unique nature
nature of
of each
unique Construction each order requires
orderscale
requires tracing
tracing or
or
2. Hyundai
allocating
(large construction)
allocating costs
costs to
to each
each job,
job, and
and maintaining
maintaining cost
cost
3. CJfor
records
records Entertainment
for each job. (movie production)
each job.

3-5
Process Job-order
Costing Costing

 A A company
company produces
produces many
many units
units of
of aa single
single
product.
product.

 OneOne unit
unit of
of product
product is
is indistinguishable
indistinguishable fromfrom other
other
units
units of
of product.
product.

 TheThe identical
identical nature
nature of
of each
each unit
unit of
of product
product enables
enables
assigning
assigning the
the same
same average
average cost
cost per
per unit.
unit.

3-6
Process Job-order
Costing Costing

 A A company
company produces
produces many
many units
units of
of aa single
single
product.
product.
 Example companies:
 One unit of product
One unit of product is
is indistinguishable
indistinguishable fromfrom other
other
1. of
units
units Kleenex (napkin, toilet paper)
of product.
product.
 2. Coca-Cola (mixingofand bottling beverages)
 TheThe identical nature of each unit of product
identical nature each unit of product enables
enables
assigning
assigning the
the same
same average
average cost
cost per
per unit.
unit.

3-7
Quick Check 
Which
Which of of the
the following
following companies
companies would
would
be
be likely
likely to
to use
use job-order
job-order costing
costing rather
rather
than
than process
process costing?
costing?
a.
a. Scott
Scott Paper
Paper Company
Company forfor Kleenex.
Kleenex.
b.
b.Architects.
Architects.
c.
c. Heinz
Heinz for
for ketchup.
ketchup.
d.
d. Caterer
Caterer for
for aa wedding
wedding reception.
reception.
e.
e. Builder
Builder ofof commercial
commercial fishing
fishing vessels.
vessels.

3-8
Quick Check 
Which
Which of of the
the following
following companies
companies would
would
be
be likely
likely to
to use
use job-order
job-order costing
costing rather
rather
than
than process
process costing?
costing?
a.
a. Scott
Scott Paper
Paper Company
Company forfor Kleenex.
Kleenex.
b.
b.Architects.
Architects.
c.
c. Heinz
Heinz for
for ketchup.
ketchup.
d.
d. Caterer
Caterer for
for aa wedding
wedding reception.
reception.
e.
e. Builder
Builder ofof commercial
commercial fishing
fishing vessels.
vessels.

3-9
Identify the documents

used in a job-order costing
system.

3-10
Job-Order Costing – An Overview
Charge
Charge
Direct
Direct Materials
Materials
Job direct
direct
JobNo.
No. 11
material
material and
and
Direct
DirectLabor
Labor direct
direct labor
labor
Job
JobNo.
No. 22
costs
costs to
to
each
each job
job as
as
Manufacturing
Manufacturing Job
JobNo.
No. 33
Overhead the
the work
work isis
Overhead
performed.
performed.

3-11
Direct Manufacturing Costs
Manufacturing
Manufacturing
Overhead,
Overhead,
Direct
Direct Materials
Materials including
including
Job
JobNo.
No. 11 indirect
indirect
materials
materials and and
Direct
DirectLabor
Labor indirect
Job
JobNo.
No. 22 indirect labor,labor,
are
are allocated
allocated
Manufacturing to
to all
all jobs
jobs
Manufacturing Job
JobNo.
No. 33
Overhead
Overhead
rather
rather than than
directly
directly tracedtraced
to
to each
each job.
job.
3-12
The Job Cost Sheet
PearCo Job Cost Sheet

Job Number A - 143 Date Initiated 3-4-05
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
Cost Summary Units Shipped

Direct Materials Date Number Balance
Direct Labor
Manufacturing Overhead
Total Cost
Unit Product Cost

3-13
Measuring Direct Materials Cost
PearCo Materials Requisition Form
Requisition No. X7 - 6890 Date 3-4-05

Job No. A - 143
Department B3
Description Quantity Unit Cost Total Cost

2 x 4, 12 feet 12 $ 3.00 $ 36.00
1 x 6, 12 feet 20 4.00 80.00
$ 116.00
Authorized Will E. Delite

Signature

3-14
Measuring Direct Materials Cost

Date Completed
X7-6890 $ 116

Direct Materials $ 116 Date Number Balance
Direct Labor
Total Cost
Unit Product Cost

3-15
Measuring Direct Labor Costs
PearCo Employee Time Ticket
Time Ticket No. 36 Date 3/5/2005

Employee I. M. Skilled Station 42
Starting Ending Hours Hourly

Time Time Completed Rate Amount Job No.
0800 1600 8.00 $ 11.00 $ 88.00 A-143
Totals 8.00 $ 11.00 $ 88.00 A-143
Supervisor C. M. Workman

3-16
Job-Order Cost Accounting

Date Completed
X7-6890 $ 116 36 8 $ 88

Direct Labor $ 88
Total Cost
Unit Product Cost

3-17
Compute predetermined
overhead rates and
explain why estimated
overhead costs (rather
than actual overhead
costs) are used in the
costing process.

3-18
Why Use an Allocation Base?
• Manufacturing overhead is applied/allocated

to jobs that are in process.
• An allocation base (such as direct labor
hours, direct labor dollars, or machine hours)
is used to allocate manufacturing overhead to
individual jobs.

3-19
Why Use an Allocation Base?
Why?
We use an allocation base because:
1. Manufacturing overhead consists of many different items ranging
from the grease used in machines to production manager’s salary.
And it is impossible or very difficult to trace these kinds of overhead
costs to particular jobs.
2. Actual manufacturing overhead costs may not known when the job
is completed. Using a predetermined rate makes it possible to
estimate total job costs sooner.
3. Although output may fluctuate during the period, many types of
manufacturing overhead costs (e.g., plant depreciation) are fixed.

3-20
Manufacturing Overhead Application
The predetermined overhead rate (POHR)

used to apply overhead to jobs is
determined before the period begins.
Estimated total manufacturing

overhead cost for the coming period
POHR =
Estimated total allocation base
for the coming period
Ideally,
Ideally, the
the allocation
allocation base
base
is
is aa cost
cost driver
driver that
that causes
causes
overhead.
overhead.

3-21
Application of Manufacturing Overhead
Based
Based on
on estimates,
estimates, and
and
determined
determined before
before the
the
period
period begins.
begins.
Overhead applied = POHR × Actual activity
Based
Based upon
upon the
the actual
actual level
level of
of
activity.
activity.

3-22
Overhead Application Rate
Estimated total manufacturing

overhead cost for the coming period
POHR =
Estimated total allocation base
for the coming period
$640,000
POHR =
160,000 direct labor hours (DLH)
POHR = $4.00 per DLH
For
For each
each direct
direct labor
labor hour
hour worked
worked on on aa
particular
particular job,
job, $4.00
$4.00 ofof factory
factory overhead
overhead
will
will be
be applied
applied toto that
that job.
job.
3-23

Date Completed 3-5-05
Department B3 Units Completed 2
X7-6890 $ 116 36 8 $ 88 8 $ 4 $ 32

Direct Labor $ 88
Manufacturing Overhead $ 32
Total Cost
Unit Product Cost

3-24

Date Completed 3-5-05
Department B3 Units Completed 2
X7-6890 $ 116 36 8 $ 88 8 $ 4 $ 32

Direct Labor $ 88
Manufacturing Overhead $ 32
Total Cost $ 236
Unit Product Cost $ 118

3-25
Interpreting the Average Unit Cost
The average unit cost should not be interpreted

as the costs that would actually be incurred if an
additional unit were produced.
Fixed overhead would not change if another unit

were produced, so the incremental cost of
another unit may be somewhat less than $118.

3-26
Quick Check 
Job
Job WR53
WR53 at at NW
NW Fab,
Fab, Inc.
Inc. required
required $200
$200 of
of
direct
direct materials
materials and
and 10
10 direct
direct labor
labor hours
hours at
at
$15
$15 per
per hour.
hour. Estimated
Estimated total
total overhead
overhead for
for
the
the year
year was
was $760,000
$760,000 and and estimated
estimated direct
direct
labor
labor hours
hours were
were 20,000.
20,000. What
What would
would be
be
recorded
recorded asas the
the cost
cost of
of job
job WR53?
WR53?
a.
a. $200.
$200.
b.
b. $350.
$350.
c.
c. $380.
$380.
d.
d. $730.
$730.
3-27
Quick Check 
Job
Job WR53
WR53 at at NW
NW Fab,Fab, Inc.
Inc. required
required $200
$200 ofof
direct
direct materials
materials andand 1010 direct
direct labor
labor hours
hours atat
$15
$15 per
per hour.
hour. Estimated
Estimated totaltotal overhead
overhead for for
the
the year
year was
was $760,000
$760,000 and and estimated
estimated direct
direct
labor
labor hours
hours were
were 20,000.
20,000. WhatWhat would
would be be
recorded
recorded asas the
the cost
cost of
of job
job WR53?
WR53?
Pred. ovhd. rate $760,000/20,000hours $38
a.
a. $200.
$200. Direct materials $200
b.
b. $350.
$350. Direct labor $15 x 10 hours $150
Manufacturing overhead $38 x 10 hours $380
c.
c. $380.
$380. Total cost $730
d.
d. $730.
$730.
3-28
Journal Entries
(may be skipped with a focus on T-accounts)
Understand the flow of costs

in a job-order costing system
and prepare appropriate
journal entries to record costs.
Use T-accounts to show the

flow of costs in a job-order
costing system.

3-29
Job-Order Costing: The Flow of Costs
The transactions (in T-

account and journal entry
form) that capture the
flow of costs in a job-
order costing system are
illustrated on the
following slides.

3-30
The Purchase and Issue of Raw Materials
Raw Materials Work in Process

Material
  Direct (Job Cost Sheet)
Purchases  Direct
Material
Indirect
s Material
Material s
s
Mfg. Overhead
Actual Applied
 Indirect
Material
s
3-31
Cost Flows – Material Purchases
Raw material purchases are recorded in an

inventory account.
GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Raw Materials XXXXX
Accounts Payable XXXXX

3-32
Cost Flows – Material Usage
Direct materials issued to a job increase Work in

Process and decrease Raw Materials. Indirect
materials used are charged to Manufacturing
Overhead and also decrease Raw Materials.
GENERAL JOURNAL
Post.
Work in Process XXXXX
Manufacturing Overhead XXXXX
Raw Materials XXXXX

3-33
The Recording of Labor Costs
Salaries and Work in Process

Wages Payable (Job Cost Sheet)
 Direct  Direct
Labor
 Indirect Material
Direct
Labor s
Labor
Mfg. Overhead
Actual Applied
 Indirect
 Material
Indirect
s
Labor
3-34
The Recording of Labor Costs
The cost of direct labor incurred increases Work in

Process and the cost of indirect labor increases
Manufacturing Overhead.
GENERAL JOURNAL
Post.
Salaries and Wages Payable XXXXX

3-35
Recording Actual Manufacturing Overhead

Labor
Direct
Labor s
Labor
Mfg. Overhead
Actual Applied
 Indirect
 Indirect
Material
Labor
s
 Other
McGraw-Hill/Irwin
Overhea Copyright © 2008, The McGraw-Hill Companies, Inc.
3-36
Recording Actual Manufacturing Overhead
In addition to indirect materials and indirect labor,

other manufacturing overhead costs are charged to
the Manufacturing Overhead account as they are
incurred.
GENERAL JOURNAL
Post.
Property Taxes Payable XXXXX
Prepaid Insurance XXXXX
Accumulated Depreciation XXXXX

3-37
Apply overhead cost to

Work in Process using a
predetermined overhead
rate.

3-38
Applying Manufacturing Overhead

Labor
Direct
Labor s
Labor
Mfg. Overhead  Overhead
Actual Applied Applied
 Indirect
IfIf actual
actual and
and applied
applied
 Overhead manufacturing
Indirect manufacturing overhead
overhead

Material Applied are
are not not equal,
equal, aa year-end
year-end
Labor
s to Work adjustment
 Other adjustment is is required:
required:
in will
will bebe discussed
discussed later.
later.
McGraw-Hill/Irwin
Overhea Process Copyright © 2008, The McGraw-Hill Companies, Inc.
3-39
Applying Manufacturing Overhead
Work in Process is increased when

Manufacturing Overhead is applied to jobs.
GENERAL JOURNAL
Post.

3-40
Accounting for Nonmanufacturing Cost
Non-manufacturing costs are not assigned to

individual jobs; rather they are expensed in the
period incurred.
Examples:
Examples:
1.
1. Salary
Salary expense
expense ofof employees
employees
who
who work
work in
in aa marketing,
marketing, selling,
selling,
or
or administrative
administrative capacity.
2.
2. Advertising
Advertising expenses are expensed
in
in the
the period
period incurred.
incurred.

3-41
Accounting for Nonmanufacturing Cost
Nonmanufacturing costs (period expenses) are

charged to expense as they are incurred.
GENERAL JOURNAL
Post.
Salaries Expense XXXXX
Salaries Payable XXXXX
Advertising Expense XXXXX


3-42
Prepare schedules of cost

of goods manufactured
and cost of goods sold.

3-43
Transferring Completed Units
Work in Process Finished Goods

(Job Cost Sheet)
 Direct  Cost
Cost of
Material of Goods
Direct

s Goods Mfd.
Labor
 Overhead Mfd.
Applied

3-44
Transferring Completed Units
As jobs are completed, the Cost of Goods

Manufactured is transferred to Finished Goods
from Work in Process.
GENERAL JOURNAL
Post.
Finished Goods XXXXX

3-45
Transferring Units Sold
Work in Process Finished Goods

(Job Cost Sheet)
 Direct  Cost  Cost
Cost of of
Material of Goods Goods
Direct

s Goods Mfd. Sold

Labor
 Overhead Mfd.
Applied Cost of Goods Sold
 Cost
of
Goods
Sold
3-46
Transferring Units Sold
When finished goods are sold, two entries are

required: (1) to record the sale, and (2) to
record COGS and reduce Finished Goods.
GENERAL JOURNAL
Post.
Accounts Receivable XXXXX
Sales XXXXX
Cost of Goods Sold XXXXX

Finished Goods XXXXX

3-47
Compute underapplied or
overapplied overhead cost
and prepare the journal
entry to close the balance
in Manufacturing
Overhead to the
appropriate accounts.

3-48
Problems of Overhead Application
The difference between the overhead cost applied to

Work in Process and the actual overhead costs of a
period is referred to as either underapplied or
overapplied overhead.
Underapplied overhead Overapplied overhead

exists when the amount of exists when the amount of
overhead applied to jobs overhead applied to jobs
during the period using the during the period using the
predetermined overhead predetermined overhead
rate is less than the total rate is greater than the total
amount of overhead actually amount of overhead actually
incurred during the period. incurred during the period.
3-49
Overhead Application Example
PearCo’s
PearCo’s actual
actual overhead
overhead forfor the
the year
year was
was
$650,000
$650,000 with
with aa total
total of
of 170,000
170,000 direct
direct labor
labor
hours
hours actually
actually worked
worked onon jobs.
jobs.
How
How much
much total
total overhead
overhead was was applied
applied to to
PearCo’s
PearCo’s jobs
jobs during
during the
the year?
year? Use Use
PearCo’s
PearCo’s predetermined
overhead raterate ofof
$4.00
$4.00 per
per direct
direct labor
labor hour.
hour.
Overhead Applied During the Period
Applied Overhead = POHR × Actual Direct Labor Hours
Applied Overhead = $4.00 per DLH×170,000 DLH = $680,000
3-50
Overhead Application Example
PearCo’s
PearCo’s actual
actual overhead
overhead for for the
the year
year was
was
$650,000
$650,000 with
with aa total
total of
of 170,000
170,000 direct
direct labor
labor
hours
hours worked
worked on on jobs.
jobs.
PearCo
How has overapplied
much total overhead was applied to
How much total
overhead for the yearoverhead was applied to
PearCo’s
PearCo’s jobs
jobs during
during the
the year?
year? Use
Use
by $30,000. What will
PearCo’s
PearCo’s predetermined
overhead rate
rate of
of
PearCo do?
$4.00
$4.00 perper direct
direct labor
labor hour.
hour.
Overhead Applied During the Period
Applied Overhead = POHR × Actual Direct Labor Hours
Applied Overhead = $4.00 per DLH×170,000 DLH = $680,000
3-51
Quick Check 
Tiger,
Tiger, Inc.
Inc. had
had actual
actual manufacturing
manufacturing overhead
overhead
costs
costs ofof $1,210,000
$1,210,000 and
and aa predetermined
predetermined
overhead
overhead raterate of
of $4.00
$4.00 per
per machine
machine hour.
hour. Tiger,
Tiger,
Inc.
Inc. worked
worked 290,000
290,000 machine
machine hours
hours during
during the
the
period.
period. Tiger’s
Tiger’s manufacturing
overhead is
is
a.
a. $50,000
$50,000 overapplied.
overapplied.
b.
b. $50,000
$50,000 underapplied.
underapplied.
c.
c. $60,000
overapplied.
d.
d. $60,000
underapplied.

3-52
Quick Check 
Tiger,
Tiger, Inc.
Inc. had
had actual
actual manufacturing
overhead
costs
costs ofof $1,210,000
$1,210,000 and
and aa predetermined
predetermined
Overhead Applied
Overhead Applied
overhead
overhead raterate of
of $4.00
$4.00 per
per machine
$4.00
$4.00per hourhour.
machine
perhour ×hour. Tiger,
×290,000Tiger,
290,000hours
hours
Inc.
Inc. worked
worked 290,000
290,000 machine
machine hours
hours during
== $1,160,000
$1,160,000 during the
the
period.
period. Tiger’s
Tiger’s manufacturing overhead
Underapplied
manufacturing
Underapplied Overheadis
Overhead
overhead is
$1,210,000
$1,210,000--$1,160,000
$1,160,000
a.
a. $50,000
overapplied.== $50,000
$50,000
b.
b. $50,000
underapplied.
c.
c. $60,000
overapplied.
d.
d. $60,000
underapplied.

3-53
Disposition of Under- or Overapplied Overhead
PearCo’s
PearCo’s Method
Method
$30,000 $30,000 may be

may be allocated closed directly to
to these accounts. cost of goods sold.
OR
Work
Work in
in Finished
Finished
Process
Process Goods
Goods
Cost
Cost of
of Cost
Cost of
of
Goods
Goods Sold
Sold Goods
Goods Sold
Sold

3-54
Disposition of Under- or Overapplied Overhead
PearCo’s Cost PearCo’s

of Goods Sold Mfg. Overhead
Unadjusted Actual Overhead
Balance overhead applied
costs to jobs
$30,000
$650,000 $680,000
Adjusted $30,000
Balance
$30,000
overapplied

3-55
Allocating Under- or Overapplied
Overhead Between Accounts
Assume the overhead applied in ending Work in
Process Inventory, ending Finished Goods
Inventory, and Cost of Goods Sold is shown below:
Percent of Allocation
Amount Total of $30,000
Work in process $ 68,000 10% $ 3,000
Finished Goods 204,000 30% 9,000
Cost of Goods Sold 408,000 60% 18,000
Total $ 680,000 100% $ 30,000

3-56
We would complete the following allocation of
$30,000 overapplied overhead:
Percent of Allocation of
Amount Total $30,000
Work in process $ 68,000 10% $ 3,000
Total $ 680,000 100% $ 30,000

3-57
Percent of Allocation of
Amount Total $30,000
Work in process $ 68,000 10% $ 3,000
Total $ 680,000 100% $ 30,000
GENERAL JOURNAL
Post.
Manufacturing Overhead 30,000
Work in Process Inventory 3,000
Finished Goods Inventory 9,000
Cost of Goods Sold 18,000

3-58
Overapplied and Underapplied Manufacturing
Overhead - Summary
PearCo’s
Method
Alternative 1 Alternative 2
If Manufacturing Close to Cost
Overhead is . . . of Goods Sold Allocation
UNDERAPPLIED INCREASE INCREASE

Cost of Goods Sold Work in Process
(Applied OH is less Finished Goods
than actual OH) Cost of Goods Sold
OVERAPPLIED DECREASE DECREASE

Cost of Goods Sold Work in Process
(Applied OH is greater Finished Goods
than actual OH) Cost of Goods Sold

3-59
Quick Check 
What
What effect
effect will
will the
the adjustment
adjustment of of an
an
over-applied
over-applied overhead
overhead havehave on on PearCo’s
PearCo’s
net
net operating
operating income?
income?
a.
a. Net
Net operating
operating income
income will
will increase.
increase.
b.
b. Net
Net operating
operating income
income will
will be
be unaffected.
unaffected.
c.
c. Net
Net operating
operating income
income will
will decrease.
decrease.

3-60
Quick Check 
What
What effect
effect will
will the
the adjustment
adjustment of of an
an
over-applied
over-applied overhead
overhead havehave on on PearCo’s
PearCo’s
net
net operating
operating income?
income?
a.
a. Net
Net operating
operating income
income will
will increase.
increase.
b.
b. Net
Net operating
operating income
income will
will be
be unaffected.
unaffected.
c.
c. Net
Net operating
operating income
income will
will decrease.
decrease.

3-61
Multiple Predetermined Overhead Rates
To this point, we have assumed that there is a

single predetermined overhead rate called a
plantwide overhead rate.
Large companies May be more

often use multiple complex but . . .
predetermined
overhead rates.
May be more accurate
because it reflects
differences across
departments.

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Types of Product Costing Systems

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Types of Product Costing Systems

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Types of Product Costing Systems

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Types of Product Costing Systems

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Identify the documents

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

Job-Order Costing – An Overview

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

Direct Manufacturing Costs

The Job Cost Sheet

PearCo Job Cost Sheet

Cost Summary Units Shipped

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

Measuring Direct Materials Cost

PearCo Materials Requisition Form

Requisition No. X7 - 6890 Date 3-4-05

Description Quantity Unit Cost Total Cost

Authorized Will E. Delite

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

Measuring Direct Materials Cost

PearCo Job Cost Sheet

Cost Summary Units Shipped

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

Measuring Direct Labor Costs

PearCo Employee Time Ticket

Time Ticket No. 36 Date 3/5/2005

Starting Ending Hours Hourly

Totals 8.00 $ 11.00 $ 88.00 A-143

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

Job-Order Cost Accounting

PearCo Job Cost Sheet

Cost Summary Units Shipped

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

Why Use an Allocation Base?

• Manufacturing overhead is applied/allocated

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

Why Use an Allocation Base?

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Manufacturing Overhead Application

The predetermined overhead rate (POHR)

Estimated total manufacturing

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Application of Manufacturing Overhead

Overhead applied = POHR × Actual activity

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

Overhead Application Rate

Estimated total manufacturing

POHR = $4.00 per DLH

Job-Order Cost Accounting

PearCo Job Cost Sheet

Cost Summary Units Shipped

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

Job-Order Cost Accounting