Cheney's 2017 audit of Pierre& Co. was budgeted to take 110 hours of professional labor time. The actual professional labor time spent on the audit was 130 hours. Compute the cost of the Pierre& Co. audit using(a) actualcosting, (b) normalcosting, and(c) the variation from normal costing that uses budgeted rates for direct costs. Explain any differences in the job cost.