Actual costs and normal costs. Canyon Ridge Company uses a predetermined rate for applying overhead to production using normal costing. The rates for Year I follow: variable, 200 percent of direct labor dollars: fixed, 300 percent of direct labor dollars. Actual overhead costs incurred follow: variable, $20,000: fixed, $26,000. Actual direct materials costs were and actual direct labor costs were $9,000. Canyon Ridge produced one job in Year 1. Required: a. Calculate actual costs of the job. b. Calculate normal costs of the job using predetermined overhead rates