Qi Aisee Company is a consultation company. Its job-costing system has a single direct- cost category (professional labor) and a single indirect-cost pool (consultation support, which contains all costs of the Consultation Department). Consultation costs are allocated to individual jobs using actual professional labor-hours. Aisec Company employs 10 professionals to perform consultation services. Budgeted and actual amounts for 2020 are shown in Table Q1: Table Q1: Budgeted and actual amounts for 2020 Aisee Company Budgeted amounts Professional labor compensation Consultation department costs RM800,000 RM600,200 Professional labor-hours billed to clients 10,000 hours Actual amounts Consulation department costs Professional labor-hours billed to clients Actual professional labor cost rate RM700,000 10.500 hours RM70 per hour (a) (b) Compute the direct-cost rate and the indirect-cost rate per professional labor- hour for 2020 under actual costing, normal casting, and the variation from normal costing that uses budgeted rates for direct costs. (8 marks) Propose the best job-costing system for Aisec Company based on your answers in Ql(a). (7 marks) Aisec Company's 2020 consultation services for Sheney & Co. was budgeted to take 150 hours of professional labor time. The actual professional labor time spent on the consultation was 200 hours. Compute the cost of the Sheney & Co. consultation services using actual costing, normal costing, and the variation from normal costing that uses budgeted rates for direct costs. (9 marks) (c)