Job Cost Sheet

Job cost sheet is a document used in a job-order costing system to record all the costs incurred on a job. In addition to job identification details such as job number, customer name, etc., it includes particulars of direct material, direct labor and manufacturing overheads incurred on the job.

In a process costing system, the purpose of the job cost sheet is fulfilled by the cost of production report.


Following is a template that can be used as a job cost sheet:

Company ABC
Job Cost Sheet
Job NumberOrder No
Customer Name
Date StartedDate Completed
Job Supervisor
Units OrderedUnits Completed
Direct Material:
Request No.UnitsPriceAmount
Total Direct Materials (A)
Direct Labor:
EmployeeHoursWage RateAmount
Total Direct Labor (B)
Manufacturing Overheads:
Allocation BaseBase UnitsRateAmount
Total Manufacturing Overheads (C)
Total Job Cost (D=A+B+C)
Total Revenue (E)
Percentage of Cost Recovered (D/E)

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