2. What kind of firm would use a job order cost system? 3. Which account is used in the job order cost system to accumulate direct materials, direct labor, and factory overhead applied to production costs for individual jobs? 4. What document is the source for (a) debiting the accounts in the materials ledger and (b) crediting the accounts in the materials ledger? 5. What is a job cost sheet? 6. What is the difference between a clock card and time ticket? 7. Discuss how the predetermined factory overhead rate can be used in job order cost accounting to assist management in pricing jobs