Part B - 2 marks Anderson Construction assembles residential homes. In December 2018., Anderson budgets 2019 assembly support costs to be $7,200,000 and 2019 direct labor hours to be 150,000. The 2019 actual assembly support costs were $7,084,000, while the actual direct labour hours were 161,000. 1. Compute the (a) budgeted and (b) actual cost rate