As related to a job order costing system, answer the following questions: a. What is a job order costing system? Identify three kinds of companies that would use such as system. b. What is a job order? c. What is the purpose of a job order cost card? Identify the kinds of information recorded in it

a. A job order costing system is a product costing system used by companies that make unique or special-order products. Companies that manufacture products such as customized publications, specially built cabinets, or made-to-order draperies would use this system. The costs of direct materials, direct labor, and overhead are traced to a specific job order or batch of products.
b. A job order is a customer order for a specific number of specially designed, made-to-order products.
c. Because all costs are charged to one Work in Process Inventory account in a job order costing system, job order cost cards are needed to link those costs to specific jobs. There is one job order cost card for each job being worked on, and all costs for the job are accumulated on that card. Each job order cost card provides space to record the costs of direct materials, direct labor, and applied overhead. In addition, space should be provided for the job order number, product specifications, the customer's name, the date of the order, the projected completion date, and a cost summary.