A12 fx 1. Actual Costing 1 Indirect Cost-Pool 2 Michael and Gabitel is a law firm that specialising in writing wills. Its Job-costing system has one direct cost pool, professional labour and a single indi 3 Budgeted and actual cost for 2021 were 4 Budgeted professional labour costs 5 Budgeted support costs 6 Actual Professional labour costs 7 Actual support costs B Actual total professional hours 9 10 Required: 11 Compute the direct cost rate and the indirect cost rate per professional labour hour under 12 1. Actual Costing $1,100,000 2,000,000 1,320,000 2,400,000 22.000 hours 13 2. Normal Costing 14 15 16 17 18 19 20 21 122