Respuesta :
Answer: 2. The actually cost for direct materials and direct labor and estimate cost of overhead.
Explanation: JOB ORDER COSTING or job costing is a system for assigning and accumulating manufacturing costs of individuals unit of output. This system is used when the various items produced are sufficiently different from each other and each having a significant cost. (Like when a company's output consists of continuous flows of identical, low-cost units, the process costing system is more appropriate.)
Answer: 2. Actual cost for direct materials and direct labor and estimated cost for overhead.
Explanation: The actual cost simply means the actual expenditure made to manufacture or acquire an asset.
Direct materials are the range materials which are actual component of a manufactured product. Direct materials for a bakery includes flour and sugar.
Direct labor are workers directly involved in the production of a product such as machine operator, bakers and so on excluding administrative workers and so on.
Overhead are materials not directly traceable to production of a certain product.
Estimated cost is an approximation of the cost required in manufacturing a good.