How are direct materials and direct labor costs assigned to jobs in a job order costing system?

Assigning costs based on department averages is not characteristic of a job order costing system. This method is more aligned with process costing, where costs are averaged across all units produced in a department rather than tracked to specific jobs, leading to potential inaccuracies in job cost estimation.

Distributing costs evenly across all jobs does not reflect the reality of job order costing systems. This approach would obscure the actual costs incurred for each specific job, undermining accurate financial reporting and cost control, which are essential for effective management and decision-making.

Using the company's overall budget to assign costs is not appropriate in a job order costing system. This method would ignore the specific costs associated with each job, leading to misrepresentation of profitability and potentially impairing pricing strategies based on accurate cost assessments.