Refer to the chapter opener regarding David Schottenstein and his company, Astor and Black. All successful businesses track their costs, and it is especially important for start- up businesses to monitor and control costs.

Required
1. Assume that Astor and Black uses a job order costing system. For the basic cost category of direct materials, explain how a job cost sheet for Astor and Black would differ from a job cost sheet for a service company.
2. For the basic cost categories of direct labor and overhead, provide examples of the types of costs that would fall into each category for Astor and Black.