Anderson 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 2019, Anderson budgets 2020 assembly-support costs to be $8,200,000 and 2020 direct labor-hours to be 205,000. At the end of 2020, Anderson is comparing the costs of several jobs that were started and completed in 2020. (Click the icon to view the data.) Read the requirements Requirement 1. Compute the (a) budgeted indirect-cost rate and (b) actual indirect-cost rate. Why do they differ? identify the formula to calculate the budgeted indirect cost rate and then calculate the rate. Identify the formula to calculate the actual indirect cost rate and then calculate the rate. These rates differ because + Budgeted indirect cost rate per DEH = Actual indirect cost rate per DLH Requirement 2. What are the job costs of the Laguna Model and the Mission Model using (a) normal costing and (b) actual costing? (a) Identify the formula to calculate the indirect costs under normal costing and then calculate the indirect costs for each model. (Normal costing) Indirect costs