Final answer:
The three types of manufacturing costs in a job order costing system are direct labor, direct materials, and overhead. A shift from labor-intensive to machine-intensive production occurs as labor costs increase. This move is influenced by the company's goal to manage average and marginal costs, and recognizes economies of scale and explicit and implicit costs. Option a, c and e.
Step-by-step explanation:
The three types of manufacturing costs in a job order costing system include direct labor, direct materials, and overhead option a, c and e. These are essential for determining the total cost of producing individual jobs or orders in various production technologies. As production technology changes from labor-intensive methods (production technology 1) to capital-intensive processes (production technology 3), there is typically a substitution of machinery for labor. When labor costs rise, firms generally move towards capital-intensive technologies to save on increased labor costs, managing their average and marginal costs. Awareness of the changing proportions of fixed and variable costs, such as economies of scale and diseconomies of scale, as well as understanding explicit costs and implicit costs, informs this decision.