In a job-order costing system, direct labor costs assigned to a job are different than the costs assigned to work-in-process inventory.

Name: In a job-order costing system, direct labor costs assigned to a job are different than the costs assigned to work-in-process inventory.
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In a job-order costing system, direct labor costs assigned to a job are directly included in the costs assigned to work-in-process inventory, as they are part of the manufacturing costs directly attributable to specific jobs.

In a Job-Order Costing System, Direct Labor Costs Assigned to a Job