Comprehend How a Normal Job-Costing System in Manufacturing Is Carried out with

Job costing is a system for maintaining accounts where the manufacturing costs are assigned to a single product or batches of those products. It is a system that has been adopted by most industries and can generate and facilitate money making. Job costing is an important aspect of looking after the accounts of an organisation to ensure that the company submits the right quote and accrues a profit on that.

Thus, it becomes essential to understand how normal job costing system in manufacturing takes place with a normal job-costing system in manufacturing homework help.

What are the things tracked under normal job costing in manufacturing?

Normal job costing systematically records the labour and material cost for each job in manufacturing. With a normal job-costing system in manufacturing assignment help, you can learn to track the actual values of:

  1. Labour.
  2. Direct material.
  • Subcontract costs.
  1. Equipment costs.
  2. Other associated costs.

You can learn how with our help from You can learn how normal job costing in manufacturing involves the tracking of which jobs uses what type of direct expenses.

An example of normal job costing in manufacturing:

How a normal job costing system is operated in manufacturing can be better understood with a normal job-costing system in manufacturing homework help. Illustrated below is an example that will also assist you to understand it better.

Let’s assume that a manufacturing company uses the normal job costing system. The company makes use of machine hours to calculate overhead costs. At the beginning of 2012, the company had estimated that it would use 150,000 machine hours and that it would incur an overhead cost of $900,000.

In the beginning, it recorded:


Raw materials




Work in progress




Finished goods



During 2012, it recorded the following which you can understand with a normal job-costing system in manufacturing assignment help:

  1. $820,000 worth of raw materials purchased.
  2. $760,000 of raw materials was demanded, of which $720,000 was for direct materials and $40,000 for indirect
  3. Direct labour, $150,000 and indirect labour in $220,000.
  4. It worked for 160,000 machine hours and thus required overhead costs to be applied.
  5. Additional cost of $500,000 was incurred that year.
  6. $1,800,000 worth of goods was completed that year.
  7. It was sold to customers for $3,000,000.

Now in order to find the overhead applied, we need to find out first the rate which is $6 per machine hour. The manufacturing overhead = 160,000x$6= $960,000.

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