 Job cost sheets include each except a the direct labor costs, b customer name, c advertising costs for a job, d the overhead costs, e the direct materials costs. Let's go through this again using the process of elimination now. Job cost sheets include each except. Now what is a job cost sheet? That's going to be the sheets that support the work and process or the finished goods account in terms of the jobs we're working on kind of like the inventory items that we're working on if we're manufacturing inventory or the job we're working on if it's a service company and they typically if we're making inventory include the details of the cost of the job and any inventory we make remember has three details direct materials, labor, direct labor, and overhead. So those are probably going to be on the job sheet. So if we go through these we're going to say the direct labor costs that's probably on the job sheet. So so direct labor hot that's not it because it's on the job sheet. B says customer name probably but you know we'll keep that for now. C says advertising costs for a job. You know it's a kind of a cost you were it noticed it's saying for a job here we like we advertise a particular job so I'll keep that for now. And then D says the overhead costs and that's going to be on the job cost sheet we would think and then E says the direct materials costs that looks sounds reasonable so I think that's on there and that's not it. So because those are our main three direct materials labor direct labor and overhead. So we're left with B and C so if we go through this again job cost sheets include each except B customer name or C advertising costs for a job. Now of the two I would think that B would be included we need to know you know who's the customer related to the job because we're going to eventually have to assign that track that and build them. So I think B is going to be in the job cost sheet we're going to have to know that somehow at least. And then C advertising costs for the job is kind of tricky because they're applying it to the job and not just saying it's general advertisement but the advertising whether it be applied to a particular job or not is not part of production meaning it's not the job cost sheets are tracking inventory the cost of inventory and advertising is a general and administrative cost it's not part of inventory. So we're not going to include advertising typically in the cost of the inventory because it's not something that converts the raw material to finished goods it helps us to convert a sale once the inventory has been produced. So the final answer is C let's go through the final answer job cost sheets include each except C advertising costs for a job. Next question which industry would use a job costing system a a general contractor b fruit punch production c yogurt d seeds for planting e small gardening tools. So let's go through this again using the process of elimination which industry would use a job costing system. Now when we think about this we're always thinking about this in terms of what the other costing system is which is a process costing system and the major differentiation between the two typically will be that the job cost system will have differentiation in inventory whereas the process cost system will typically be all the same therefore job costs retract costs by job process costs retract costs by process because of that differentiation in inventory versus sameness in inventory. So if we go through these then a a general contractor a general contractor possibly has different jobs you know that they work on so i would think that might be a job cost system. Fruit punch