Which is the appropriate order for recording costs in the Job Order Costing method? Multiple Choice adjust COGS based on the difference between applied MOH and actual MOH, estimate the POHR, apply MOH to a Job Sheet. estimate the POHR, Adjust the COGS based on the difference between applied MOH and Actual MOH, apply MOH to a Job Sheet. adjust COGS based on the difference between applied MOH and actual MOH, apply MOH to a Job Sheet, estimate the POHR.