Eldorado SA is a management consulting firm. Its job-costing system has a single direct-cost category (consulting labour) and a single indirect-cost pool (consulting support). Consulting support is allocated to individual jobs using actual consulting labour-hours worked on a job. It is currently examining the actual and normal costs of a strategy review job for Pablo Café that required 70 actual hours of consulting labour. The internal cost expert decides to test your understanding of cost concepts.

Required
1. Fill in the blanks for the Pablo Café job:

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Actual Normal costing costing Direct job costs Indirect job costs Total job costs (€55 X ?) (€ ? x ?) (€ ? X ?) (€ ? X 70) € ? € ? 2 660 2 800 € ? € ? 2 Fill in the blanks for Eldorado: Budgeted amounts Actual amounts for 2019 for 2019 Consulting labour compensation Consulting labour-hours Consulting support costs 18 000 hours €798 000