A typical job-cost record would provide information about all of the following items related to an order except:
A) the cost of direct materials used.
B) administrative costs.
C) direct labor costs incurred.
D) applied manufacturing overhead.
E) direct labor hours worked.

Question

Quizplus · Accepted Answer

Administrative costs are not included in a job-cost record because these costs are not directly attributable to the production of specific jobs. Job-cost records typically include direct materials, direct labor, and applied manufacturing overhead, which are directly related to the production process. Administrative costs are considered period costs and are not allocated to individual jobs.

A Typical Job-Cost Record Would Provide Information About All of the Following