The key feature of job-order costing is that the cost of one job differs from that of another job and must be kept track of separately.

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Job-order costing is a method of calculating the cost of goods produced or services rendered for a specific job or order. Since each job is unique and has its own set of variables, the cost of one job can differ greatly from the cost of another job. As a result, it is necessary to keep track of the costs for each job separately in order to accurately determine the overall cost of production or service.

The Key Feature of Job-Order Costing Is That the Cost