The apply labor process only needs to be run if the Job Costing System is being used. Without this system, there is little point in trying to run this process. This process can be run as often or as seldom as desired, but typically, this process should be run as part of the closing steps for the month-end processing. After all of the payroll has been entered for the current month, this process can be run. It is not necessary to wait until the month-end closing steps are ready to run.