Please answer the following two questions.

Drawing Interest LOS ANGELESln many cultures, mehndi, temporary \"tattoo-like\" skin adornment, is part of wedding celebrations. The intricate designs, hand-drawn by mehndi artists with henna paste and often augmented with rhinestones and glitter, are signs of prosperity and happiness. Neha Assar, sole proprietor of Neha Assar (NehaAssar.com I), explains that drawing mehndi enables her to use \"creativity, experience and passion. My designs are never copied from books, they are never repeated, and they are always exclusive.\" Accounting for customized services and products, such as Neha's, involvesjob order costing. Neha uses direct labor (her own). She draws freehand and estimates that eachjob takes between four and eight hours. Neha's main raw material is henna paste, made from henna leaves and natural oils. Neha's overhead costs are lowall of her materials and tools fit into one cosmetics toolbox. Neha appliesjob order costing in pricing her services. \"Each bride has her own unique ideas about how extensive and how intricate they want their designs,\" explains Neha. \"These preferences affect how long it will take me.\" Large mehndi parties require Neha to hire several assistants. Understanding what services her clients want, and the costs required, enables Neha to properly price her services and hire assistants as needed. Job order costing enables Neha to make informed decisions about costs and selling prices. Job order costing is also important for manufacturers. Custom home builders, for example, track costs to control those costs. Whether for service providers or manufacturers, job order costing enables entrepreneurs to control and monitor the types of costs that are often the downfall of start-ups. Neha delivers about 100 mehndi events each year. She recently worked Hollywood Oscar parties, LA. Fashion Week events, and parties for hip-hop artists. \"I still get a little starstruck," Neha says. \"I'm a 35-year-old mom, and I'm sitting at this rapper's party in Malibu!\" Neha encourages entrepreneurs to be creative. \"Avoid formula and routine,\" she insists. \"Believe in yourself.\" Entrepreneurial Decision C12 02Q BTN 19-7 Refer to the chapter opener regarding Neha Assar and her company, Neha Assar. All successful businesses track their costs, and it is especially important for start-up businesses to monitor and control costs. Required 1. Assume that Neha Assar uses a job order costing system. For the basic cost category of direct materials, explain how Neha's job cost sheet would differ from a job cost sheet for a manufacturing company. 2. For the basic cost categories of direct labor and overhead, provide examples of the types of costs that would fall into each category for Neha Assar