A Job Order Cost Card Is a Type of Subsidiary

question 70

True/False

A job order cost card is a type of subsidiary ledger.

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Definitions:

Manufacturing Overhead

Manufacturing overhead encompasses all indirect costs associated with the production process, such as utilities, maintenance, and factory supervisor salaries, not including direct materials or labor.

Direct Cost

A cost that can be directly traced to the production of specific goods or services, such as raw materials and labor.

Cost Object

Any item for which a separate measurement of costs is desired, such as products, services, projects, customers, or activities.

Motor Vehicles

Wheeled transportation vehicles powered by an internal combustion engine or electric motors, used for the conveyance of people or goods.