At the end of 2023, Aco in compering the costs of sevoral jobs thit were stated and completed in 2023 (Click the icon to view the data.) actual assembly-mpent conts wece 66,520,000, and the actoul direct labour houn were 163,000 . Finad the requirements. Requirement 1. Computh the (a) budgeted indrect-cont rule and (b) actual indirect-cost rate. Why do they difler? Identify the formula to caloulate the budgeted indirect-cost rate and theo caloulate the rabe. (Round your answers to the nearest eiro)