Jeff Boyer, of Rainking Company, designs and installs custom lawn and garden irrigation systems for homes and businesses throughout the starc. Each job is different, requiring differene materials and labor for installing the systems. Ranking estimated the following for the year Number of installations 250 Number of direct labor hours 5,000 Direct materials cost $60,000 Direct labor cost $75,000 Overlicados $65,000 During the year, the following actual amounts were experienced Number of installations 245 Number of direct labor hours 5,040 Direct materials used $59.350 Direct labor incurred $75,600 Overhead incurred 564,150 Required: Should Rainking use process costing or job-order costing) Explain. 2. If Rainking uses a normal costing system and overhead is applied on the basis of direct labor hours, what is the cost of an installation that takes $3,500 of direct materials and 50 direct labor hours 3. Explain why Rainking would have difficulty using an actual costing system