In job-order costing,payroll taxes paid by the employer for factory employees are commonly accounted for as

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Payroll taxes paid by the employer for factory employees are considered part of the manufacturing overhead cost, along with other indirect expenses, such as rent and utilities for the factory. These costs cannot be directly traced to a specific product or job, unlike direct labor costs, which are attributable to the production of a specific product or service. Therefore, they are included in the overhead cost and allocated to products based on a predetermined rate.

In Job-Order Costing,payroll Taxes Paid by the Employer for Factory