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Last month we discussed job costing at the income statement level, what costs go above the line, and how job costing can be used to make your pricing more accurate. This month we'll create an abbreviated estimate for a framing job, and follow it from job costing to making pricing corrections. First, to do meaningful job costing, your estimates must have a high degree of pricing consistency. By making a price book that is too complicated, you may be creating a monster that will be hard to use and will make it difficult for you to achieve price consistency. Never use a bidding unit of measure that isn't represented in the plan. For example, a plan doesn't show