Eldorado SA is a management consulting firm. Its job-costing system has a single direct cost category (consulting labor) and a single indirect-cost pool (consulting support). Consulting support is allocated to individual jobs using actual consulting labor-hours worked on a job. It is currently examining the actual and normal costs of a strategy review job for Pablo Café that required 70 actual hours of consulting labor. The internal cost expert decides to test your understanding of cost concepts.
Required
1. Fill in the blanks for the Pablo Café job:

2. Fill in the blanks for Eldorado:

Transcribed Image Text:

Actual costing Normal costing Direct job costs Indirect job costs Total job costs ? (E55 x ?) 2660 (E? × ?) (C:? x ?) (€?×70) 2800 Budgeted amounts for 2007 Actual amounts for 2007 Consulting labour compensation Consulting labour-hours Consulting support costs 18000 hours 798000