Which of the following is NOT typically found in a job cost sheet?

A job cost sheet is a crucial document used in job order costing systems to track the costs associated with specific jobs. It typically includes direct labor costs, raw materials costs, and overhead costs—all of which are directly attributable to the job.

Direct labor costs represent the wages paid to workers who are directly involved in the manufacturing of the product. Raw materials costs refer to the costs of the materials that are consumed to create the product. Overhead costs capture other indirect costs associated with the manufacturing process, such as utilities, depreciation, and indirect labor.

Administrative expenses, however, are not included in a job cost sheet. These costs relate to the overall management and administrative functions of a business rather than to the production of a specific job. They are considered period costs and are typically recorded in the company’s general ledger as operating expenses rather than being allocated to individual jobs. Thus, administrative expenses do not directly contribute to the job costing process, which focuses solely on expenses incurred that are directly tied to job production.