Which of the following costs is not included on a job-order cost sheet?
A) direct material costs
B) applied plantwide overhead costs
C) direct labor costs
D) actual plantwide overhead costs

Question

Quizplus · Accepted Answer

Actual plantwide overhead costs are not included on a job-order cost sheet. Instead, the applied plantwide overhead costs are included, which are calculated based on a predetermined overhead rate that is applied to each job based on its estimated overhead costs. The actual plantwide overhead costs are used separately for analysis and comparison to the applied overhead costs to determine if the overhead rate is accurate.

Which of the Following Costs Is Not Included on a Job-Order