Amesbury Construction assembles residential houses. It uses a job-costing system with two direct-cost categories (direct materials and direct labor) and one indirect-cost pool (assembly support). Direct labor-hours is the allocation base for assembly support costs. In December 2010, Amesbury budgets 2011 assembly-support costs to be $8,800,000 and 2011 direct labor-hours to be 220,000. At the end of 2011, Amesbury is comparing the costs of several jobs that were started and completed in 2011.