Job Costing is applicable in industries like ship building.
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Job Order Costing: This method is adopted in job order industries like ship building, machine manufacturing, fabrication work etc. It is concerned with determining the cost of each individual job or contract. ... This method is applicable where costs are usually charged to individual jobs.
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(iii)Which of the following is not a relevant cost ? ... i)Toy making ;(ii) Brick-works ; (iii) Oil refining mill ;(iv)Ship building; ... Direct labour cost ` 17,500 being 175% of works
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