In a job order costing system,the transfer of overhead costs to the Work in Process Inventory account must take place before product unit costs can be computed.

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In a job order costing system, the overhead costs must be allocated to specific jobs before the unit cost of a product can be determined. This is because overhead costs are indirect costs that cannot be directly traced to specific jobs or products, and they need to be apportioned based on a predetermined overhead rate. Once the overhead costs have been allocated to the Work in Process Inventory account, the total cost of each job can be determined by adding up the direct materials, direct labor, and overhead costs incurred for that job, and then dividing by the number of units produced.

In a Job Order Costing System,the Transfer of Overhead Costs