 discuss how materials flow through a job cost system. So if we see a discussion question or and actually a question like this, we can first think that we are considering of course a job cost system. So we might want to start off with just what is a job cost system and maybe that could pick up some points in an essay type question, then get into the materials within a job cost system and talk about what's going to be the course of materials, what are materials going to do through a job cost system. So a job cost system is going to be some type of manufacturing system, typically a system used for manufacturing or for service companies, but for which there's going to be some type of customization in the jobs that we have, typically construction companies, any type of customization in terms of producing custom jewelry production or any time of customization so that all the products, all the all the service and products are not standardized and therefore we need to track the cost of them specifically to the job. So we know exactly what's happening in terms of cost relative to each job. So that's going to be the job cost system. Now the materials of course is going to be one of the major components of in-products if we produce inventory within a job cost system. It's not the only component, it's only one of the major three categories we typically think of including materials, direct materials, direct labor and overhead. So whenever we think of inventory we think of those three things, but clearly material is going to be one of those core components. So what's going to be the course of materials in a job cost system where we make stuff, it's not that we buy stuff and sell stuff, we buy stuff then make it into other stuff and then sell it. So we're going to buy materials, make it into the inventory and then sell it and in essence that's what's going to happen to the materials, but we probably want to get a little bit more detail than that. So of course we're basically going to buy the materials, we're going to make the materials into things and then sell it. So to get a little bit more detailed we would say first we would purchase the materials possibly put into our warehouse. So if we're making like guitars we're going to purchase the wood for the guitars, we're going to put that into our warehouse, we're going to track the materials as we would in a similar way that we would have for inventory in a merchandising company, we're going to track the purchase of that and we're going to track the use of it. Now of course we're not selling that it's part of inventory but we're not selling the materials because it's just raw materials we need to convert it to inventory. So instead of tracking the inventory when it's sold as we would with a merchandiser and tracking the inventory in that way using possibly a flow assumption like first in, first out, last in, first out, of course the raw materials will leave the warehouse but they're going to go into production. So they're going to go into production once they do that and this could be done with forms so we might have a requisition form that would record the requisition of materials that would be needed in the factory from the warehouse and then the materials would of course move from the the the warehouse to the factory where we would start production. Once we do this, once we start working on the materials we're going to move them on the ledger from from raw