Paper Creations (PC) makes design-specific invitations and announcements for customers. The company's job-costing system has a single direct cost category: design labour hours. PC also has one indirect cost pool which contains all of the company's overhead costs. PC allocates overhead based on direct labour-hours. You have been given the following information: Your work should round to 2 decimal places. 1. Compute the direct-cost rate and the indirect-cost rate per design labour-hour for the year under (a) actual costing, (b) normal costing, and (c) the variation of normal costing that uses budgeted rates for direct costs