You use the Job Issues function to record the issue of items from inventory for a specific job. The quantity entered is subtracted from the quantity on hand and costed at the current inventory cost. The unit cost differs from one warehouse to another. The materials of a kit issue and a specific issue is costed in the same manner. When you do a kit issue you can specify labor costs. These labor costs are added to the material costs to determine the total cost of a job. The total cost can be divided by the quantity to make, which gives the unit price of the manufactured item. Labor is calculated as the hours worked multiplied by the work center rate and reflects the actual hours worked per job.