Cheney & Partners is a Quebec-based public accounting partnership specializing in audit services. Its job-costing system has a single direct cost category (professional labour) and a single indirect cost pool (audit support, which contains all costs of the Audit Support Department). Audit support costs are allocated to individual jobs using actual professional labour-hours. Cheney & Partners employs 10 professionals who are involved in its auditing services. Budgeted and actual amounts for the year are as follows: