20:A job cost sheet includes:

Direct materials, direct labor, operating costs.

Direct materials, overhead, administrative costs.

Direct labor, overhead, selling costs.

Direct material, direct labor, overhead.

Direct materials, direct labor, selling costs.

21.

Labor costs in manufacturing can be:

	Direct or indirect.
	Indirect or sunk.
	Direct or payroll.
	Indirect or payroll.
	Direct or sunk.