1.Vista group provides architectural services for residential and business clients. Its job costing system has a single direct cost category and a single indirect cost pool. Budgeted and actual amounts for 2020 are as follows. During 2020, Vista group designed a new restaurant village for Carefree Years Inc. Actual professional labor hours spent for the project were 1720 hours.

Budget for 2020

Professional labor components$ 40,00,000

Client support department costs$ 26,00,000

Professional labor hours billed to clients40,000 hours

Actual Results for 2020

Client support department costs$ 24,36,000

Professional labor hours billed to clients42,000 hours

Actual professional labor cost rate$ 110 per hour

Required :

Prepare Job-order cost sheet for the project of Vista group using actual costing, normal costing and extended normal costing. Show all necessary computations.