Job costing; actual, normal, and variation of normal costing. Chirac & Partners is a Quebec based public accounting partnership specialising in audit services. Its job-costing system has a single direct cost catergory (professional labour) and a single indirect cost pool (audit support, which contain all the costs in the Audit Support Department). Audit support costs are allocated to individual jobs using actual professional labour-hours, Chirac & Partners employee ten professional who are involved in their auditing services. Chirac & Partners Budget for 2019 Professional labour compensation Audit support department costs Professional labour hours billed to clients $960,000 720,000 16,000 hours Actual results for 2019 Audit support department costs Professional labour-hours billed to clients Actual professional labour cost rate $744,000 15,500 $58 hours per hour Required : Identify the direct cost rate per professional labour hour and the indirect cost rate per professional labour hour for 2019 under (a) actual costing, (b) normal costing