You work as the assistant accountant for Night Owl Bedroom Design Pty Ltd; a bedroom furniture design company that manufactures high-end bespoke bedroom furniture for their clients. So that all of the manufacturing costs are captured for each client, Night Owl utilises a job costing system as per company policy. Your role is to prepare all of the necessary journal entries and ledger accounts, and summarise monthly costs into the monthly job card summary template. This task requires you to identify and summarise costs as either direct or indirect costs. Your role also includes the preparation of the monthly Trading Statement. The company policy and procedures (extract) outlines all of the processes you need to follow. You will need to refer to this document in order to record the transactions and prepare any reports