Which of the following items is NOT typically included on a job cost sheet?

• A. Direct labor hours
• B. Direct materials used
• C. Actual sales revenue
• D. Factory overhead applied

Answer: (C)

Verified step by step guidance

1. Understand the purpose of a job cost sheet: A job cost sheet is used in job order costing to track the costs associated with a specific job. It typically includes direct materials, direct labor, and factory overhead applied to the job.
2. Review the components typically included on a job cost sheet: Direct materials used, direct labor hours, and factory overhead applied are all costs directly related to the production of a specific job.
3. Identify the item that is NOT related to production costs: Actual sales revenue is not a production cost. It is a financial metric that reflects the income generated from selling goods or services, and it is recorded in the income statement, not on a job cost sheet.
4. Clarify why actual sales revenue is excluded: The job cost sheet focuses solely on tracking production costs to determine the total cost of completing a job. Sales revenue is unrelated to the cost-tracking purpose of the job cost sheet.
5. Conclude that actual sales revenue is the correct answer: Since it does not pertain to production costs, actual sales revenue is not typically included on a job cost sheet.