determining the costs for compieting each job. The job cost system does not capture any cost incurred by perfect for return touchups and refinishes after the homeowner occupies une home. Peffect paints each house on a square footage contract price, which includes painting as well as al refinishes and touchups required atter the homes are occupied. Each year, the company generates about one third of its totat revenues and gross profits from each of the three builders. The ferfect owner has observed that the bulders, however require substantially different levels of support following the completion of jobs. The follown s data have been gathered: determining the costs for compieting each job. The job cost system does not capture any cost incurred by perfect for return touchups and refinishes after the homeowner occupies une home. Peffect paints each house on a square footage contract price, which includes painting as well as al refinishes and touchups required atter the homes are occupied. Each year, the company generates about one third of its totat revenues and gross profits from each of the three builders. The ferfect owner has observed that the bulders, however require substantially different levels of support following the completion of jobs. The follown s data have been gathered