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The Cost of a Completed Job in a Job-Order Costing

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The cost of a completed job in a job-order costing system typically consists of the actual direct materials cost of the job, the actual direct labor cost of the job, and the manufacturing overhead cost applied to the job.


Definitions:

Activated Needs

Needs that have been aroused and are driving behavior towards goal attainment.

Equity Theory

Posits that people will act to eliminate any felt inequity in the rewards received for their work in comparison with others.

Motivation

The process that initiates, guides, and maintains goal-oriented behaviors, often driven by internal or external factors.

Content Theories

Theories in psychology that focus on understanding the specific factors that motivate individuals.

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