The primary purpose of JOB COSTING is to:

解析

Job costing records the labour, material, subcontract and equipment cost actually incurred on each project and sets it beside the estimate, so the contractor learns which jobs made money and bids the next one better. Spreading overhead is what the overhead rate does, and it is an input to the bid rather than the purpose of job costing. Sales tax is computed from purchase invoices. And an hourly price for the next job is guesswork unless the job history behind it has been costed.