4-21 Job costing, normal, and actual costing. (LO 3, 4, 5) Anderson Construction assembles residential homes. It uses a job-costing system with two direct cost categories (direct materials and direct labour) and one indirect cost pool (assembly support). The allocation base for assembly support costs is direct labour-hours. In December 2021, Anderson budgets 2022 assembly support costs to be $7,200,000 and 2022 direct labour-hours to be 150,000. At the end of 2022, Anderson is comparing the costs of several jobs that were started and completed in 2022. Information for a couple of jobs follows: