=+5-17 KK Job costing, normal and actual costing OBJECTIVES 3, 4 Stegline Construction builds units in retirement complexes in remote communities. It uses a job-costing system with two direct cost categories (direct materials and direct labour) and two indirect cost pools (building support and logistics). Direct labour-hours is the allocation base for building-support costs and direct materials costs is the allocation base for logistics. In December 2013, Stegline Construction budgets 2014 building-support costs to be $5800000, logistics costs to be $2500000, direct labour-hours to be 160000 and direct materials costs to be $80000000.