Please do not copy from Chegg. I need an original answer with proper explanation with step by step explanation.

ABC & Associates is a public accounting firm that specialises in providing accounting and auditing service. Its job-costing system has one direct cost pool, professional labour and a single indirect cost pool that includes all supporting costs of running the office. The support costs are allocated to clients on the basis of professional labour-hours. In addition to the two senior partners, ABC has six partners who work directly with clients. Each of the eight partners is expected to work for approximately 2 650 hours a year. Budgeted and actual costs for 2016 were: Budgeted professional labour costs $4 240 000 Budgeted support costs $2 000 000 Actual professional labour costs $4 893 000 Actual support costs $2 400 000 Actual total professional hours 23 300 hours Required: Calculate the indirect costs rate per professional labour-hour under: (a) Actual costing (b) Normal costing (10 marks) (10 marks)