Which one of the following might a job-order cost system most likely attempt to calculate?

Question

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A job-order cost system is designed to calculate the costs associated with producing a particular job or batch, rather than an overall cost per overhead hour or per dollar of revenue. The system allocates direct materials, labor, and overhead costs to each individual job or batch, allowing for a more accurate determination of the cost to produce each specific product.

Which One of the Following Might a Job-Order Cost System