Job costing; actual, normal, and budgeted costing. Chirac & Partners is a Quebecbased public accounting partnership specializing in audit services. Its job costing system has a single direct cost category (professional labor) and a single indirect cost pool (audit support, which contains all the costs in the Audit Support Department). Audit support costs are allocated to individual jobs using actual professional labor-hours. Chirac & Partners has 10 professionals who are involved in their auditing services.