Which of these documents are used to accumulate the costs of a job?

Question

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The Job Cost Record is specifically designed to accumulate all costs associated with a particular job or project. Labor time records and materials inventory requisition forms may be used to collect data contributing to the total cost, but they do not serve as the primary document for accumulating job costs. The Bill of Materials lists the materials needed for a job, but does not include labor costs or other expenses associated with the project.

Which of These Documents Are Used to Accumulate the Costs