Which item is most likely a direct job cost?
Correct Answer
C) Jobsite concrete.
Concrete purchased for a specific job is a direct job cost.
Why This Is the Correct Answer
Concrete purchased for a specific job is a direct job cost.
Why the Other Options Are Wrong
Option A: Office rent.
Office rent. puts the item in the wrong financial bucket, timing, base, or comparison for direct job cost.
Option B: Bookkeeper salary.
Bookkeeper salary. puts the item in the wrong financial bucket, timing, base, or comparison for direct job cost.
Option D: General advertising.
General advertising. puts the item in the wrong financial bucket, timing, base, or comparison for direct job cost.
Memory Technique
Purchased and specific point to different ledger roads for Classifying Expenses.
Reference Hint
Study anchor (closed-book): memorize Direct job cost from CSLB Law and Business Study Guide; CSLB 2026 Law Book / CSLB Law and Business Study Guide Business Finances; know the rule or calculation trigger without relying on exam-room lookup.
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