Questions: Select all that apply The three types of manufacturing costs in a job order costing system include: - work in process - overhead - finished goods - direct materials - direct labor

The three types of manufacturing costs in a job order costing system include:

• Overhead
• Direct materials
• Direct labor

Explanation for each option:

1. Work in process: Incorrect. Work in process is an inventory account, not a type of manufacturing cost. It represents the cost of incomplete products that are still in the production process.

2. Overhead: Correct. Overhead costs include all indirect costs associated with manufacturing, such as utilities, depreciation, and maintenance.

3. Finished goods: Incorrect. Finished goods is another inventory account, representing the cost of completed products that are ready for sale, not a type of manufacturing cost.

4. Direct materials: Correct. Direct materials are the raw materials that can be directly traced to the production of specific goods.

5. Direct labor: Correct. Direct labor costs are the wages paid to workers who can be directly traced to the production of specific goods.

Summary: The correct types of manufacturing costs in a job order costing system are overhead, direct materials, and direct labor.