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Job Order Costing
A cost accounting method used to track the costs associated with a specific job or order, capturing direct labor, direct materials, and applied overhead.
Process Costing
A method of costing used mainly in manufacturing where costs are assigned to batches of products rather than individual items.
Job Cost Sheets
Records that detail the materials, labor, and overhead costs associated with a specific job.
Unit Cost Trends
The pattern or movement in the cost to produce one unit of a product over a specific period.
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