job-order costing system Job Costing for Manufacturing Products Materials Work in Process Beginning Finished Goods Beginning Beginning Purchases| Used Freight-in DM Ending DM DL PDM CGS Ending Ending Wages Payab Overhead Cost of Goods Sold DL IL Actual Applied IM IL Other OH CGS Overapplied Overapplied job-order costing system Job Costing for Manufacturing Products Materials Work in Process Beginning Finished Goods Beginning Beginning Purchases| Used Freight-in DM Ending DM DL PDM CGS Ending Ending Wages Payab Overhead Cost of Goods Sold DL IL Actual Applied IM IL Other OH CGS Overapplied Overapplied