Final answer:
The statement regarding Erkens company's use of a job cost system cannot be confirmed without specific details on the company's accounting methods.
Step-by-step explanation:
Whether Erkens company uses a job cost system or not cannot be determined without specific information about the company's accounting practices. A job cost system is an accounting method used to track the expenses associated with a specific job or project and then allocate those costs to the job to determine its profitability. This system is particularly useful for companies in industries like construction, manufacturing, or any sector where work is performed on a project basis with unique costs. If Erkens company operates in such industries and tracks its expenses per job, it likely uses a job cost system. However, without further context, whether this statement is true or false cannot be determined.