The _________ provide(s) the most direct means of calculating unit costs for a job.

Question

Quizplus · Accepted Answer

Job order cost cards provide a detailed record of the costs incurred for a specific job, as well as the quantities of materials and labor used. This information is essential for calculating the unit cost of a job. Option B is incorrect because the Finished Goods Inventory account tracks completed products, not individual job costs. Option C is incorrect because the general ledger is a summarized record of all transactions in a company, and it may not provide the necessary details to calculate job costs. Option D is incorrect because the Overhead and Work in Process Inventory accounts are used to accumulate indirect costs and costs of partially completed goods, respectively, but they do not provide a direct means of calculating unit costs for a job.

The _________ Provide(s) the Most Direct Means of Calculating Unit