A job order cost sheet accumulates the costs charged to a specific job. It is used within a job costing system. This cost sheet is most commonly compiled for single-unit or batch-sized production runs. The information contained within the cost sheet includes the job number, start and stop dates, the number of units produced, all direct materials and direct labor costs associated with a job, and a factory overhead allocation. The resulting information can be used for cost-plus billings to customers, or so that management understands whether the price quoted for a job resulted in a profit.