In a job order cost system, materials and supply costs for a service business are normally included as part of overhead cost.

Name: In a job order cost system, materials and supply costs for a service business are normally included as part of overhead cost.
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In a job order cost system, materials and supply costs for a service business are not directly attributable to specific jobs, so they are typically included in overhead costs.

In a Job Order Cost System, Materials and Supply Costs