The document that serves as the basis for recording direct labor on a job cost sheet is the time ticket.

Time Ticket

A record or document that tracks the amount of time an employee spends on various tasks or jobs, often used for billing and payroll.

Job Cost Sheet

A document that records the materials, labor, and manufacturing overhead costs assigned to each individual job or project.

Direct Labor

The work of factory employees that can be directly traced to the individual units of product.