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The primary focus of job costing in service industries is on:

A. Supplies
B. Direct materials
C. Factory overhead
D. Direct labor
E. Indirect materials

Sagot :

Final answer:

Job costing in service industries primarily focuses on direct labor as a significant cost component.


Explanation:

Job costing in service industries primarily focuses on direct labor. Direct labor costs are directly related to the employees who work on specific projects or jobs. This cost includes the wages of employees who are directly involved in providing the service.


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