Atkinson Construction assembles residential homes. It uses a job$-$costing system with two direct cost categories $($direct materials and direct labour$)$ and one indirect cost pool $($assembly support$).$ The allocation base for assembly support costs is direct labour$-$hours. In December $2021,$ Atkinson budgets $2022$ assembly support costs to be $$7,200,000$ and $2022$ direct labour$-$hours to be $160,000.$ At the end of $2022,$ Anderson is comparing the costs of several jobs that were starteajand completed in $2022.$ Information for a couple of jobs follows:

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Direct materials and direct labour are paid for on a contract basis. The costs of each are known when direct materials are used or direct labour$-$hours are worked. The $2022$ actual assembly support costs were $$6,192,000,$ while the actual direct labour$-$hours were $172,000.$

Now, calculate the total costs using normal costing for each model.

Normal costing

Identify the formula to calculate the indirect costs under actual costing and then calculate the indirect costs for each model.

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