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Attleboro Construction assembles residential houses. It uses a job-costing system with two direct-cost categories (direct...

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Accounting

Attleboro Construction assembles residential houses. It uses a job-costing system with two direct-cost categories (direct materials and direct labor) and
one indirect-cost pool (assembly support). Direct labor-hours is the allocation base for assembly support costs. In December 2019, Attleboro budgets 2020
assembly-support costs to be $8,700,000 and 2020 direct labor-hours to be 145,000. At the end of 2020, Attleboro is comparing the costs of several jobs that were
started and completed in 2020
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