Chap02 PPT

5-1
Job-Order Costing:
Calculating Unit Product Costs
CHAPTER 2
Introduction to
Managerial Accounting
Ninth edition
Copyright © 2022 McGraw Hill. All rights reserved. No reproduction or distribution without the prior written consent of McGraw Hill. 1
2-2
Job-Order Costing: An Overview
Job-order costing systems are used

when:
1. Many different products are produced each
period.
2. Products are manufactured to order.
3. The unique nature of each order requires
tracing or allocating costs to each job, and
maintaining cost records for each job.
Copyright © 2022 McGraw Hill. All rights reserved. No reproduction or distribution without the prior written consent of McGraw Hill.
2-3
Job-Order Costing: Examples

Examples of companies that
would use job-order costing include:
1. Bechtel International (large-scale
construction)
2. Boeing (aircraft manufacturing)
3. Vistaprint (designer and printer of
business cards)
4. LSG SkyChefs (preparer of airline meals)
2-4
Job-Order Costing – Cost Flow 1

Direct Costs
Direct Materials Charge direct

Job No. 1 material and
direct labor
Direct Labor
Job No. 2 costs to each
job as work is
Job No. 3 performed.
2-5
Job-Order Costing – Cost Flow 2

Manufacturing
Direct Costs
Overhead,
Direct Materials including
Job No. 1 indirect
materials and
Direct Labor indirect labor,
Job No. 2
Indirect Costs are allocated to
Manufacturing all jobs rather
Job No. 3
Overhead than directly
traced to each
job.
2-6
The Job Cost Sheet

PearCo Job Cost Sheet
Job Number A - 143 Date Initiated 3-4-XX
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
2-7
Measuring Direct Materials Cost – Part 1
PearCo Materials Requisition Form

Requisition No. X7 - 6890 Date 3-4-XX
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
Signature
Will E. Delite
2-8
Measuring Direct Materials Cost – Part 2

Date Completed
X7-6890 $ 116

Direct Materials $ 116 Date Number Balance
Direct Labor
Total Cost
Unit Product Cost
2-9
Measuring Direct Labor Costs

PearCo Employee Time Ticket
Time Ticket No. 36 Date 3-5-XX

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

Time Time Completed Rate Amount Job No.
0800 1600 8.00 $ 15.00 $ 120.00 A-143
Totals 8.00 $ 15.00 $ 120.00 A-143
Supervisor C. M. Workman
2-10
Job-Order Cost Accounting

Date Completed
X7-6890 $ 116 36 8 $ 120

Direct Labor $ 120
Total Cost
Unit Product Cost
2-11
Why Use an Allocation Base?

An allocation base,
such as direct labor hours, direct labor dollars,
or machine hours, is used to assign
manufacturing overhead to individual jobs.
We use an allocation base because:
a. It is impossible or difficult to trace overhead costs to
particular jobs.
b. Manufacturing overhead consists of many different items
ranging from the grease used in machines to the
production manager’s salary.
c. Many types of manufacturing overhead costs are fixed
even though output fluctuates during the period.
2-12
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 units in the
allocation base for the coming period
Ideally, the allocation base is a

cost driver that causes
overhead.
2-13
The Need for a POHR
Predetermined overhead rates that rely

upon estimated data are often used
because:
1. Actual overhead for the period is not
known until the end of the period, thus
inhibiting the ability to estimate job costs
during the period.
2. Actual overhead costs can fluctuate
seasonally, thus misleading decision
makers.
Computing Predetermined
2-14
Overhead Rates
The predetermined overhead rate is computed before the period begins
using a four-step process.
1. Estimate the total amount of the allocation base (the denominator)
that will be required for next period’s estimated level of production.
2. Estimate the total fixed manufacturing overhead cost for the coming
period and the variable manufacturing overhead cost per unit of the
allocation base.
3. Use the following equation to estimate the total amount of
manufacturing overhead:
Y = a + bX
Where,
Y = The estimated total manufacturing overhead cost
a = The estimated total fixed manufacturing overhead cost
b = The estimated variable manufacturing overhead cost
per unit of the allocation base
X = The estimated total amount of the allocation base
4. Compute the predetermined overhead rate.
2-15
Overhead Application Rate

PearCo estimates that it will require 160,000 direct labor-hours to
meet the coming period’s estimated production level. In addition,
the company estimates total fixed manufacturing overhead at
$200,000, and variable manufacturing overhead costs of $2.75
per direct labor hour.
Y = a + bX
Y = $200,000 + ($2.75 per direct labor-hour × 160,000 direct labor-hours)
Y = $200,000 + $440,000
Y = $640,000
$640,000 estimated total manufacturing overhead

POHR =
160,000 estimated direct labor hours (DLH)
POHR = $4.00 per direct labor-hour

2-16
Recording Manufacturing Overhead

Date Completed 3-5-XX
Department B3 Units Completed 2
X7-6890 $ 116 36 8 $ 120 8 $ 4 $ 32

Direct Labor $ 120
Manufacturing Overhead $ 32
Total Cost
Unit Product Cost
2-17
Calculating Unit Product Cost

Date Completed 3-5-XX
X7-6890 $ 116 36 8 $ 120 8 $ 4 $ 32

Direct Labor $ 120
Total Cost $ 268
Unit Product Cost $ 134
Job-Order Costing – A Managerial
2-18
Perspective – Part 1
Inaccurately assigning manufacturing
costs to jobs adversely influences
planning and decisions made by
managers.
1. Job-order costing systems can accurately
trace direct materials and direct labor
costs to jobs.
2. Job-order costing systems often fail to
accurately allocate the manufacturing
overhead costs used during the production
process to their respective jobs.
Job-Order Costing – A Managerial
2-19
Perspective – Part 2
Choosing an Allocation Base
Job-order costing systems often use allocation bases that
do not reflect how jobs actually use overhead resources.
The allocation base in the predetermined overhead rate
must drive the overhead cost to improve job cost accuracy.
A cost driver is a factor that causes overhead costs.
Many companies use a single predetermined plantwide

overhead rate to allocate all manufacturing overhead costs to
jobs based on their usage of direct-labor hours.
1. It is often overly-simplistic and incorrect to assume that
direct-labor hours is a company’s only manufacturing
overhead cost driver.
2. If more than one overhead cost driver can be identified, job
cost accuracy is improved by using multiple predetermined
overhead rates.
Information to Calculate Multiple
2-20
Predetermined Overhead Rates

Dickson Company has two production departments, Milling and
Assembly. The company uses a job-order costing system and
computes a predetermined overhead rate in each production
department. The predetermined overhead rate in the Milling
Department is based on machine-hours and in the Assembly
Department it is based on direct labor-hours. The company uses
cost-plus pricing (and a markup percentage of 75% of total
manufacturing cost) to establish selling prices for all of its jobs. At
the beginning of the year, the company made the following
estimates:
2-21
Step 1 – Calculate the Predetermined

Overhead Cost for Each Department
During the current month the company started
and completed Job 407. It wants to use its
predetermined departmental overhead cost
and rate for the Milling and Assembly
Departments.
Milling Department = $390,000 + ($2.00 per MH ×60,000 MHs) = $510,000
Assembly Department = $500,000 + ($3.75 per DLH ×80,000 DLHs) = $800,000
2-22
Step 2 – Calculate the Predetermined

Overhead Rate for Each Department
Use the amounts determined on the previous slide
to calculate the predetermined overhead rate
(POHR) of each department.
Milling Department = $510,000 ÷ 60,000 MHs = $ 8.50 per MH

Assembly Department = $800,000 ÷ 80,000 DLHs = $10.00 per DLH
Step 3 – Calculate the Amount of 2-23
Overhead Applied from Both Departments

to a Job
Use the POR calculated on the previous
slide to determine the overhead applied
from both departments to Job 407:
Milling Department = 90 MHs×$8.50 per MH = $765

Assembly Department = 20 DLHs×$10 per DLH = $200
2-24
Step 4 – Calculate the Total Job Cost for

Job 407
We can use the information given to calculate
the amount of the total cost of Job 407.
Here is the calculation:
2-25
Step 5 – Calculate the Selling Price for

Job 407
The selling price of Job 407 assuming a 75% markup.
It is important to emphasize that using a departmental

approach to overhead application results in a different
selling price for Job 407 than would have been derived
using a plantwide overhead rate based on either direct
labor-hours or machine-hours. The appeal of using
predetermined departmental overhead rates is that they
presumably provide a more accurate accounting of the
costs caused by jobs, which in turn, should enhance
management planning and decision making.
2-26
Multiple Predetermined Overhead Rates—

An Activity-Based Approach
When a company creates overhead rates
based on the activities that it performs, it is
employing an approach called activity-based
costing.
Activity-based costing is an alternative
approach to developing multiple
predetermined overhead rates. Managers
use activity-based costing systems to more
accurately measure the demands that jobs,
products, customers, and other cost objects
make on overhead resources.
2-27
Job-Order Costing for Financial

Statements to External Parties
The amount of overhead applied to all jobs
during a period will differ from the actual amount
of overhead costs incurred during the period.
1. When a company applies less overhead to
production than it actually incurs, it creates
what is known as underapplied overhead.
2. When it applies more overhead to production
than it actually incurs, it results in
overapplied overhead.
2-28
Financial Statement Adjust for Overhead

Applied
The cost of goods sold reported on a company’s
income statement must be adjusted to reflect
underapplied or overapplied overhead.
1. The adjustment for underapplied overhead
increases cost of goods sold and
decreases net operating income.
2. The adjustment for overapplied overhead
decreases cost of goods sold and
increases net operating income.
Job Cost Sheets: A Subsidiary
2-29
Ledger
All of a company’s job cost sheets
collectively form a subsidiary ledger.
Job Number A - 143 PearCo Job Date Initiated
Cost Sheet 3-4-17
Date Completed 3-5-17
Job Number A - 143 PearCo Job Date Initiated
Cost Sheet 3-4-17
Depa rtment B3 Units Completed 2
Item Job W oode
Numbern ca rgo A -cra
143 te PearCo Date
Job Initiated
Cost Sheet 3-4-17
Dire
Itemct Materia
Wooden ls ca
Job Number A - 143rgo Dire
cra te ct Labor Manufacturing
Date Initia Overhead
ted 3-4-17
De partme nt B3 PearCo Job
Units Cost Sheet
Completed 2
Req. No. Amount Ticket Hours Amount Date Hours
CompletedRate Amount
3-5-17
Dire ct Ma
Item Jobte ria
Wooden ls
Number ca rgo A Direct
cra
- 143te Labor Manufa
Date cturing
Initiated Overhead
3-4-17
X7-6890 Depa $ rtment
116 36
B3 8 $PearCo
120 Units
Job8 Completed
Cost$Sheet4 $ 2 32
Re q. No. Amount Ticket Hours Amount Hours
Date Rate
Completed Amount
3-5-17
Direct
Item Ma teria lsn ca rgo crate
Woode Dire ct Labor Manufacturing Overhead
X7-6890 De$Job Number
116
partment 36
B3
A - 143 8 $ 120 Date
Units8 Initiated
$
Completed 4 3-4-XX
$ 2 32
Re q. No. Amount Ticket Hours Amount Hours Rate Amount
Direct Ma te ria lsn ca rgo crate
Dire ct Labor DateManufa
Completedcturing 3-5-XX
Overhe ad
X7-6890Item $ Woode
116 36 8 $ 120 8 $ 4 $ 32
Req. Department
Cost
No. SummaB3
Amount ry
Ticket Hours Amount Units
UnitsCompleted
Shipped
Hours Rate 2Amount
Direct Ma Direct
teria
X7-6890 Item
ls Materia
$ Wooden
116 ls cargo crateDire ct Labor
$ 8 116 $ Date Manufacturing
Number $Bala nce Overhead
Req. Cost
No. Summa36
Amount ry
Ticket Hours
120 Units
Amount
8 Shipped
Hours Ra
4 $
te
32
Amount
Direct Labor $ 120
Direct Ma Direct Materials
terials Direct Labor Manufacturing Overhead
Manufacturing X7-6890
Overhead $ 116
Cost Summary 36 $ $ 32 8116 $Date 120 Number
Units
Ba la nce
8 Shipped
$ 4 $ 32
Direct Labor Req. No. Amount Ticket$ Hours 120 Amount Hours Rate Amount
Total Direct
Cost Materials $ 268 $ 116 Da te Number Ba la nce
Manufacturing X7-6890
Overhead $ 116
Cost Summary 36 $ 8
32 $ 120 Units 8 Shipped
$ 4 $ 32
Unit Product Cost
Direct Labor $ 120
Total Dire
Costct Ma teria ls $ 268 $ 116 Date Number Ba la nce
Manufacturing Overhead Cost Summary $ $ 32120 Units Shipped
Unit Product Cost
Dire ct Labor
Total Direct
Cost Materia ls $ 268 $ 116 Date Number Balance
Manufacturing Overhead Cost Summary $ 32 Units Shipped
Unit Product
Direct Cost
Labor $ 120
Total Direct
Cost Materials $ 268 $ 116 Date Number Balance
UnitManufacturing
Product Cost Overhead $ 32
Direct Labor $ 120
Total Cost $ 268
Unit Product Cost
Total Cost $ 268
Unit Product Cost
2-30
Job Cost Sheets: Balance Sheet

Reporting
The job costs sheets provide an underlying
set of financial records that explain what
specific jobs comprise the amounts reported
in Work-in-Process and Finished Goods on
the balance sheet.
Pe a rCo Job Cost She et
Job Number A - 143 Pea rCo Job Da te Initia
Cost She teedt 3-4-17
Da te Comple te d 3-5-17
Job Numbe r A - 143 Pe a rCo Job Da teCost She et
Initiate d 3-4-17
De pa rtme nt B3 Units Comple te d 2
Da te Complete d 3-5-17
Ite m Job Numbe
Woode n ca r rgoA -cra
143te Pe a rCo Da te
Job Initiate
Cost She d 3-4-17
et
Departme nt B3 Units Comple ted 2
Da te Complete d 3-5-17
Dire
Itemct Ma teNumber
Woode
Job ria lsn ca rgo cra Diretect Labor Manufa cturing Overhe a d
Departme nt B3 A - 143 Pe arCo Da
Job
Units te Initiate
Cost
Comple Shetedd 3-4-17
et 2
Req. No. Amount Ticket Hours AmountDaHours teMaComplete Ra te
d Amount
3-5-17
Item
Dire ct MaWoode
te ria n
ls ca rgo cra
Dire tect La bor nufa cturing Ove rhe ad
$Job116
X7-6890 Departme Numbe
nt B3 r
36 A - 1438 $PearCo
120 Da
Job 8 te
CostInitiate
Units Comple ted Sheet
$ d 4 3-4-17
$ 2 32
Re q. No. Amount Ticke t Hours Amount Da Hours
te Comple Ra teted Amount
3-5-17
Dire
Itemct Ma te
Woode
Job
ria ls
Number n ca rgoA -
Dire
cra te
143
ct Labor Manufa
Date
cturing
Initiated
Overhe a d
X7-6890 Departme
$ 116 nt 36 B3 8 $ 120 Units 8 Comple$ te d4 3-4-XX
$ 2 32
Req. No. Amount Ticke t Hours Amount DateHours
Completed Ra te Amount
3-5-XX
Dire
X7-6890Item ct Ma te
$ Woode ria lsn ca
116 36 Dire
rgo cra 8 ct Labor
te $ 120 Units Manufa $ cturing
8 Completed 4 $ Overhe32a d
Req. No. Department
Cost Summa ry
Amount B3
Ticke t Hours Amount Units ShippeRa
Hours d te 2Amount
Dire ct Ma Direct
X7-6890 Item
teria ls Ma
$ te
Woodenria
116 ls cargo Dire
crate ct La
$ 8 116 $ Dabor te Ma
Numbe nufa cturing
r $Ba lance Ove rhe
32 a d
Re q. No. Cost Summa36
Amount ry
Ticke t$ Hours
120
Amount
8 Shippe
UnitsHours d 4 $
Ra te Amount
Dire ct Labor Direct Materials 120 Labor
Direct Manufacturing Overhead
Dire ct Ma te ria ls
X7-6890 $ a d116 $ 8116 $Da120 te Numbe r $Ba la nce
Ma nufa cturing OveNo.
Req. Cost
rhe Summa36
Amount ry
Ticket$ 32 8 Shippe
Units d 4 $ Amount32
Dire ct La bor $ Hours
120 Amount Hours Rate
Tota l Dire
Costct Ma te ria
X7-6890 ls $a d116 36 $ 268$ 8 116 Da
$ 120 te Numbe r $Bala nce
8 Shippe 4 $ 32
Manufa cturing Overhe Cost Summa ry $ 32 Units d
Dire ct La
Unit Product bor
Cost $ 120
Tota l Dire
Cost Ma teria ls $ 268
Ma nufact cturing Overhe a d
Cost Summa ry $ $ 32116 Da te Numbe r Ba la nce
Units Shippe d
Unit Product
Dire ct La Cost
bor
Tota l Dire
Cost ct Ma te ria ls $ $268120
Manufa
Unit Product cturing
Cost Overhe Costa dSummary $ $ 32116 Da te Numbe r Ba la nce
Units Shipped
TotaDire ct La bor
l Direct
Cost $ $268 120
Materials $ 116 Date Number Balance
UnitMa nufa cturing
Product Cost Overhe a d $ 32
Direct Labor $ 120
Tota l Cost $ 268
Unit Product Cost
Total Cost $ 268
Unit Product Cost
2-31
Job Cost Sheets: Income Statement

Reporting
The job costs sheets provide an underlying set
of financial records that explain what specific
jobs comprise the amounts reported in Cost
of Goods Sold on the income statement.
Pe arCo Job Cost She e t
Job Numbe r A - 143 Pe a rCo Job Da te Initia
Cost Sheetedt 3-4-17
Da te Comple te d 3-5-17
DeJob Numbe
partme nt B3 r A - 143 Pe a rCo Job Cost
Da te
Units Com She
Initia tee
plete ddt 3-4-17 2
Ite m JobW oode n ca Da te Complete d 3-5-17
Numbe r rgo
A -cra143 te Pe arCo Da te
Job Initia
Cost She tede t 3-4-17
De pa rtme nt B3 Units Com ple te d 2
Dire ct Ma Da te Complete d 3-5-17
Ite m Wte
Job ria ls car rgo
ooden
Numbe A - Dire
crate
143 ct La bor
Pe arCo Da
Job
Manufa
te Initia
Cost
cturing
Shetedet
Overhe a d
3-4-17
De pa rtme nt
Re q. No. Amount Ticke t B3 Units
Hours AmountDaHours Com ple te d
Ra te 2Amount
Ite ct
Dire m MateW ooden
ria ls beca rgo crate
Dire ct Labor teMaComple te
nufacturing d 3-5-17
Ove
X7-6890 De $Job
pa rtmNum
116 ent r
36
B3 A - 143 8 $ 120
PearCo Job
UnitsDa
8 te
Cost
Com Initia
$Shee
pleteteddt4 $ 2 rhe
3-4-17 32ad
Re q. No. Amount Ticke t Hours Am ount Da Hours
te Com Rate
ple te d Am ount
3-5-17
Direct
Item $ Ma Wteria
Job oode ls
Number n ca rgo Dire
A -crate
143 ct La bor Ma nufacturing
Date Initia Ove rhe ad
X7-6890 De pa 116
rtme nt 36 B3 8 $ 120 Units 8 Complete$ te d d4 3-4-XX
$ 2 32
Re q. No. Am ount Ticke t Hours Amount Hours
DateManufa
Completed Ra te Amount
3-5-XX
Dire
X7-6890 Ite ct
m$ MaWte ria ls ca rgo cra
ooden
116 Dire
8 ct La bor
te $ cturing Overhe32 a d
Cost
Re q. Department
No. Summa36
Amount ry
B3
Ticke t
$ 120 Units
Hours Amount
8 Completed
Units Shippe
Hours d 4te $ 2Amount
Ra
Dire ct Ma Dire
te ria
X7-6890 lsct $
Item Ma te
Woodenria ls cargo crate
116 Dire
$ 8 ct
116La bor
$ Da te NumbeManufa cturing
r $Bala nce $Ove rhe
32 a d
Dire ct Labor Re q. No. Cost Summa36
Amount ry
Ticket $ Hours
120
120
Amount Units8 Shippe
Hours d4
Rate Am ount
Dire ct Mate rials Direct Labor Manufacturing Overhead
MaDire ct Ma
nufacturing te ria
X7-6890 ls rhe
Ove $ ad116
Cost Sum ma36 ry $ $ 328116 $Da120 te Num 8 be
Units
r $Ba lance
Shippe d4 $ 32
DireCost
ct La bor Req. No. Amount Ticket$ Hours120 Amount Hours Rate Amount
Total Dire ct Ma te ria ls $ 268
$ 116 Da te Num be r $Ba la nce
MaProduct
nufa cturing X7-6890 $ 116 36 8 $ 120 8 4 $ 32
Unit Dire ct LaborCost Ove rhe Costa d Summa ry $
$
32
120 Units Shippe d
Tota l Dire
Costct Ma te ria ls $ 268$ 116 Da te Numbe r Bala nce
Ma nufa cturing Ove rhe Costa d Summa ry $ 32 Units Shippe d
Unit Product
Dire Cost
ct Labor
Tota l Dire
Cost ct Ma te ria ls $ $268 120
$ 32116 Da te Number Ba lance
Ma nufa
Unit Product cturing
Cost Ove rhe a d
Cost Summary $ Units Shipped
Dire ct
Tota l Direct Labor
Cost Materia ls $ $268 120
$ 116 Date Number Ba lance
Unit Manufa
Product cturing
Cost Overhe a d $ 32
Direct Labor $ 120
Tota l Cost $ 268
Manufa cturing Overhe ad $ 32
Unit Product Cost
Total Cost $ 268
Unit Product Cost
Copyright © 2022 McGraw Hill. All rights reserved. No reproduction or distribution without the prior written consent of McGraw Hill. 31
2-32
Job-Order Costing in Service Companies
Although our attention has focused upon

manufacturing applications, it bears
re-emphasizing that job-order costing
is also used in service industries.
Job-order costing is used in many different types
of service companies (for example, law firms,
accounting firms, and medical treatment).

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5-1

Job-Order Costing: An Overview

Job-order costing systems are used

Job-Order Costing: Examples

Job-Order Costing – Cost Flow 1

Direct Materials Charge direct

Job-Order Costing – Cost Flow 2

The Job Cost Sheet

Cost Summary Units Shipped

Measuring Direct Materials Cost – Part 1

PearCo Materials Requisition Form

Description Quantity Unit Cost Total Cost

Measuring Direct Materials Cost – Part 2

Cost Summary Units Shipped

Measuring Direct Labor Costs

Time Ticket No. 36 Date 3-5-XX

Starting Ending Hours Hourly

Totals 8.00 $ 15.00 $ 120.00 A-143

Job-Order Cost Accounting

Cost Summary Units Shipped

Why Use an Allocation Base?

Ideally, the allocation base is a

The Need for a POHR

Predetermined overhead rates that rely

Overhead Application Rate

$640,000 estimated total manufacturing overhead

POHR = $4.00 per direct labor-hour

Recording Manufacturing Overhead

Cost Summary Units Shipped

Calculating Unit Product Cost

Cost Summary Units Shipped

Many companies use a single predetermined plantwide

Predetermined Overhead Rates

Step 1 – Calculate the Predetermined

Milling Department = $390,000 + ($2.00 per MH ×60,000 MHs) = $510,000

Assembly Department = $500,000 + ($3.75 per DLH ×80,000 DLHs) = $800,000

Step 2 – Calculate the Predetermined

Milling Department = $510,000 ÷ 60,000 MHs = $ 8.50 per MH

Overhead Applied from Both Departments

Milling Department = 90 MHs×$8.50 per MH = $765

Step 4 – Calculate the Total Job Cost for

Step 5 – Calculate the Selling Price for

It is important to emphasize that using a departmental

Multiple Predetermined Overhead Rates—

Job-Order Costing for Financial

Financial Statement Adjust for Overhead

Job Cost Sheets: Balance Sheet

Job Cost Sheets: Income Statement

Job-Order Costing in Service Companies

Although our attention has focused upon

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