2 ab Materials requisition record b Debit. Job-cost records Debit. Materials record, issued column 3 ab Materials requisition record b Debit. Department overhead cost records, appropriate column Credit. Materials record, issued column 4 ab Summary of time records or daily time analysis. This summary is sometimes called a labour cost distribution summary. b Debit. Job-cost records debit. Department overhead cost records, appropriate columns for various classes of indirect labour 5 ab Special authorisation from the responsible accounting officer b Debit. Department overhead cost records, appropriate columns 6 ab Various approved invoices and special authorisations b Debit. Department overhead cost records, appropriate columns 7 ab Use of an authorised budgeted manufacturing overhead rate b Debit. Job-cost record