Atkinson Construction assembles residential homes. It uses a job$-$costing system with two direct cost categories $($direct materials and direct labour$)$ and one indirect cost pool $($assembly support$).$ The allocation base for assembly support costs is direct labour$-$hours. In December $2021,$ Atkinson budgets $2022$ assembly support costs to be $$7,200,000$ and $2022$ direct labour$-$hours to be $160,000.$ At the end of $2022,$ Anderson is comparing the costs of several jobs that were started and completed in $2022.$ Information for a couple of jobs follows:

$($Click the icon to view the data.$)$

Direct materials and direct labour are paid for on a contract basis. The costs of each are known when direct materials are used or direct labour$-$hours are worked. The $2022$ actual assembly support costs were $$6,192,000,$ while the actual direct labour$-$hours were $172,000.$

Now, calculate the total costs using normal costing for each model.

$\backslash$table$[[$Normal costing,Laguna Model Mission Model$],[$Total costs,$],[,]]$

Identify the formula to calculate the indirect costs under actual costing and then calculate the indirect costs for each model.

$\backslash$table$[[($Actual costing$),x,=,$ Indirect costs$],[$Laguna$,x,=$