Koffler Legal \& Consulting Services PLLC., provides legal consulting services to businesses in NYC. They follow a job-costing system with a single direct-cost category (professional labor costs) and a single indirect-cost pool (legal administration costs). Actual professional hours are used as allocation base in order to allocate legal administration costs. Koffler Legal \& Consulting Services PLLC. Currently has 10 lawyers to perform consulting services. Budgeted and actual amounts for 2019 are as follows: A. Under (a) actual costing, (b) normal costing, and (c) the variation from normal costing that uses budgeted rates for direct costs, calculate the direct-cost rate and the indirect-cost rate per professional labor-hour for 2019. B. Koffler Legal \& Consulting Services PLLC.'s 2019 consulting service to Magnolia Cosmetics was budgeted to take 150 hours of professional labor time, however, the actual professional labor time spent on the job was found to be 160 hours. Considering this information, compute the cost of the consulting service provided to Magnolia Cosmetics using (a) actual costing, (b) normal costing, and (c) the variation from normal costing that uses budgeted rates for direct costs. Explain any differences in the job cost