Question 3 Michael and Gabitel is a law firm that specialising in writing wills. Its Job-costing system has one direct cost pool, professional labour an indirect cost pool that includes all supporting costs of running the law office. The support costs are allocated to clients on the basis of pr labour hours. In addition to the two senior partners at MG. There are six associates who work directly with clients. Each of the eight law expected to work for approximately 2500 hours per year. Budgeted and actual cost for 2021 were Budgeted support costs Budgeted professional labour costs Actual Professional labour costs Actual support costs Actual total professional hours $2,100,000 2.000.000 1.320.000 2,400,000 25.000 hours Compute the direct cost and indirect cost rate per professional labour hour under: 1. Actual costing 2. Normal costing