In Chapter 14, we now find that we need to accumulate the costs (Direct material, Direct labor and Overhead costs) of specific jobs so that we can track how much that job (or product) costs us to manufacture (or to provide service if we are a service organization). Discuss topic : Imagine you are the manager for a construction company building a custom home. 1) Give three examples of direct materials needed for building a house? 2) How would the builder determine the total amount of the direct labor cost incurred to build each house? 3) Give three examples of manufacturing overhead costs for a construction company when building custom homes? How do you assign these overhead costs to the custom houses that are built (i.e. how are overhead costs accumulated and assigned)