Enter amounts as positive numbers. 1. Complete that portion of the job order cost sheet that would be prepared when the estimate is oiven to the customer. 2. Record the costs incurred and oomplete the job order cost sheet. as positive numbers. at portion of the job order cost isheet that would be prepared when the estimate is given to the customer. ests incurred and coimplete the job order cost sheet. What is the best explanation for the variances between actual costs and estimated costs? (For this purpose, assume that the additional square feet of material used in the job were spoiled, the factory overhead rate has been proved to be satisfactory, and an inexperienced employee performed the workis) i. The direct materials cost exceeded the estimate by $140 because 4 square feet of materials were spoiled. The direct labor cost exceeded the estimate by $120 because an additional 4 hours of labor were usied by an inexperienced employee. The factory overhead cost exceeded the estimate because an additional $90 of factory overhead was allocated because of the increase in direct labor. b. Management didnt provide enough direction to complete tasks on budpet. c. The direct materials cost exceeded the estimate by $105 because 3 square feet of materials were spoiled. d. The direct labor cost exceeded the estimate by $360 because an additional 4 hours of labor were used by an inexperienced employee. Select the correct answer from the above choices. st explanation for the variances between actual costs and estimated costs? (For this purpose, assume that the additional square feet of in the job were spoiled, the factory overhead rate has been proved to be satisfactory, and an inexperienced employee performed the laterials cost exceeded the estimate by $140 because 4 square feet of materials were spoiled. The direct labor cost exceeded the $120 because an additional 4 hours of labor were used by an inexperienced emplayee. The factory overhead cost exceeded the estimate additional $90 of factory overhead was allocated because of the increase in direct labor: didn't provide enough direction to complete tasks on budget. aterials cost exceeded the estimate by $105 because 3 square feet of materials were spoiled. bor cost exceeded the estimate by $360 because an additional 4 hours of labor were used by an inexperienced employee. ct answer from the above choices