1. What is the purpose of having two manufacturing overhead accounts, the Manufacturing Overhead Control and Applied Manufacturing Overhead?

2. How does the accountant know what to record for direct materials for a job or a client? For direct labor cost?

3. What are two different ways of treating the difference between applied overhead and actual overhead at the end of the accounting period?

4. How is job costing in service organizations (for example, consulting firms) different from job costing in manufacturing organizations