Job Order costing

3. cost sheet Records the direct materials, direct labor, and manufacturing overhead assigned to a job
5. requisition Specifies the type and quantity of materials issued and the job charged
8. overhead Applied overhead is less than actual overhead
10. POHR Uses one allocation base and one predetermined overhead rate
12. ticket Hour-by-hour summary of an employee's activity throughout the day
13. materials Costs that can be easily traced to a specific product or job
14. costs Costs actually incurred during the accounting period

1. base Measure used to assign manufacturing overhead to jobs
2. overhead Applied overhead is greater than actual overhead
4. overhead Indirect manufacturing costs that cannot be easily traced to a specific job
6. POHR Uses a separate allocation base and POHR for each department
7. costs Manufacturing overhead assigned to jobs using the predetermined
9. labor Labor costs that can be easily traced to a specific job
11. of materials Lists the quantity of each type of direct material needed to complete a product