Econnect

Job$-$Order Costing $-$ B$-$Hill Designs

sale. In reviewing these steps, I wondered II the cost of the job used to determine the mark$-$up is really the true cost of the job.

Steven Nelson

What do you mean? Isn't the cost of the job just my time on the bench and any materials?

Emma Morack

There are actually three coets to a alob

Your time on the bench working on the piece would be considered direct labor $,$ materials like gold shanks, chains, diamonds, and gem

Emma

Morack stones would be considered direct materials $,$ and the third cost is called

manufacturing overhead

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