[Verse 1] When custom orders hit the floor Each job needs tracking, nothing more Than systems built to capture true The costs that make each project through Direct materials we can see Going straight to Job Twenty-Three While labor hours clock the time Making costing so sublime [Chorus] Job costing, job costing Direct plus overhead we're hosting Materials, labor, overhead allocation Building costs for each creation Track it, stack it, allocate it right Job costing makes the numbers bright Every project gets its share Cost accounting everywhere [Verse 2] Direct labor's easy found Workers clocking hours around Specific jobs with time cards clear Making labor costs appear But overhead's a trickier game Machine hours, space to claim Utilities and supervision Needs a fair cost distribution [Chorus] Job costing, job costing Direct plus overhead we're hosting Materials, labor, overhead allocation Building costs for each creation Track it, stack it, allocate it right Job costing makes the numbers bright Every project gets its share Cost accounting everywhere [Bridge] Predetermined overhead rates Calculate before it's too late Divide estimated costs today By the activity base you'll weigh Applied overhead hits each job Based on drivers, do your job Under-applied or over-applied Adjustments keep you satisfied [Verse 3] Job cost sheets tell the tale Every dollar without fail Work in process grows each day Until the job ships away Finished goods receive the cost Nothing tracked is ever lost Custom products, construction sites Job costing gets the numbers right [Chorus] Job costing, job costing Direct plus overhead we're hosting Materials, labor, overhead allocation Building costs for each creation Track it, stack it, allocate it right Job costing makes the numbers bright Every project gets its share Cost accounting everywhere [Outro] From the first material bought To the final labor sought Job costing tracks it all complete Making cost control so sweet
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