1) Job costing; actual, normal, and variation of normal costing. Chirac & Partners is a Quebec based public accounting partnership specialising in audit services. Its job-costing system has a single direct cost category (professional labor) and a single indirect cost pool (audit support, which contain all the costs in the Audit Support Department). Audit support costs are allocated to individual jobs using actual professional labor-hours, Chirac & Partners employee ten professional who are involved in their auditing services.
Chirac & Partners
Budget for 2019
Professional labour compensation	$960,000
Audit support department costs	720,000
Professional labour hours billed to clients	16,000	hours
Actual results for 2019
Audit support department costs	$744,000
Professional labour-hours billed to clients	15,500	hours
Actual professional labour cost rate	$58	per hour

Required:
Identify the direct cost rate per professional labor hour and the indirect cost rate per professional labor hour for 2019 under
(a) Actual Costing
(b) Normal Costing