Brackin Brothers, Inc., is an architecture firm specializing in high-rise buildings. Its job-costing system has a single direct-cost category (architectural labor) and a single indirect-cost pool, which contains all costs of supporting the office. Office support costs are allocated to individual jobs using architect labor-hours. Brackin Brothers employs 15 architects. Budgeted and actual amounts for 2012 are as follows: Compute the direct-cost rate and the indirect-cost rate per architectural labor-hour for 2012 under actual costing, normal costing, and the variation from normal costing that uses budgeted rates for direct costs. Which job-costing system would you recommend Brackin Brothers use? Explain. Brackin Brothers' architectural sketches for Champ Tower in Houston was budgeted to take 310 hours of architectural labor time. The actual architectural labor time spent on the audit was 270 hours Compute the cost of the Champ Tower sketches using actual costing, normal costing, and the variation from normal costing that uses budgeted rates for direct costs