1.Discuss the use of job order costing for professional services businesses. What are the similarities and differences between service and manufacturing business job order costing?

2.ABC Printing Company uses a job order cost system.

(a) Indicate the source of the data for debiting Work in Process for each of the following:
(1) Direct materials requisitioned
(2) Direct labor used

(b) Indicate the source of the data for crediting Work in Process for jobs completed.

(c) Present a list of the three controlling accounts used in the general ledger to record the inventories and, in each case, indicate the related subsidiary ledger.