Assignment Chirac & Partners is a Quebec based public accounting partnership specialising in audit services. Its job- costing system has a single direct cost catergory (professional labour) and a single indirect cost pool (audit support, which contain all the costs in the Audit Support Department). Audit support costs are allocated to individual jobs using actual professional labour- hours, Chirac & Partners employee ten professional who are involved in their auditing services. Chirac & Partners Budget for 2021 Professional labour compensation $960,000 (Direct cost) Audit support department costs Professional labour hours billed to clients 720,000 16,000 (Indirect cost) hours Actual results for 2021 Audit support department costs Professional labour-hours billed to clients Actual professional labour cost rate $744,000 15,500 hours $58 per hour Required: Identify the direct cost rate per professional labour hour and the indirect cost rate per professional labour hour for 2021 under (a) actual costing, (b) normal costing.