For which one of the following costs is it not possible to assign costs to jobs as they are incurred?

Question

Quizplus · Accepted Answer

Manufacturing overhead costs are indirect costs that cannot be directly traced to a specific job. Instead, they are allocated to jobs based on predetermined allocation rates or cost drivers such as machine hours or direct labor hours. Thus, it is not possible to assign these costs to jobs as they are incurred. Direct materials and direct labor costs, on the other hand, can be easily assigned to specific jobs as they are directly used in the production process.

For Which One of the Following Costs Is It Not