Explanation:

main objectives of job costing are:

1. The main objective of job costing is to ascertain the cost as well as the profit or loss on each job.
2.  Another objective of job costing is to find out those jobs which are more profitable and those which are not profitable or less profitable.
3.  Control of costs, by comparing actual costs with estimated costs, is also one of the objectives of job costing.
4. Job costing is also intended to indicate, through the comparison of actual cost of a job with its estimated cost, whether the estimation is incorrect or the actual cost is excessive.
5. Another objective of job costing is to provide a basis for estimating or determining the cost of similar jobs undertaken in future