Chirac \& 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. Chirac \& Partners employs 10 professionals who are involved in its auditing services. Budgeted and actual amounts for the year are as follows: (Click the icon to view the budgeted and actual amounts for the year.) Required Budgeted and actual amounts 1. Identify the direct cost rate per professional labour-hour and the indirect cost rate per professional labour-hour for the year under (a) actual costing, (b) normal costing, and (c) variation of normal costing that uses budgeted rates for direct costs. 2. The audit of Pierre \& Company done in the year was budgeted to take 140 hours of professional labour time. The actual professional labour time on the audit was 150 hours. Compute the job cost using (a) actual costing, (b) normal costing, and (c) variation of normal costing that uses budgeted rates for direct costs. Explain any differences in the job cost