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. Based on your analysis, which method would you recommend that PC uses and why? Hint: think about the information that PC would need on its costs - i.e. if PC knows its direct costs as the jobs are being done or if PC does not know its direct costs as the jobs are done. Also, think about how much difference there is the rates