Reflect on your calculation process to further understand cost concepts.

a$.$ How does manufacturing overhead differ from direct materials and direct labor?

This differs from direct material and labor because those costs traceable outright to producing a unit.

b$.$ What variable$($s$)$ does direct labor depend on$?$

What variable$($s$)$ do direct materials depend on$?$

What variable$($s$)$ does manufacturing overhead depend on$?$

c$.$ What information can you gleam from the job$-$cost spreadsheet? What is the most expensive part of the job? least expensive? is the most expensive part of manufacturing this job. It accounts for about $\%$ of the job's cost.

The least expensive part of this manufacturing job is$..$ It is about $\%$ of the job's cost.