Under job-order costing,the actual direct material,actual direct labor,and estimated overhead costs are recorded on the job cost sheet.

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Job cost sheet serves as the primary document for accumulating costs throughout the production process in job order costing. It records the actual direct material and direct labor costs incurred on the job, as well as the estimated overhead costs allocated to the job based on a predetermined overhead rate.

Under Job-Order Costing,the Actual Direct Material,actual Direct Labor,and Estimated Overhead