please prepare answers in excel sheet. And also please add the formula used, Thank you!

1) Job costing; actual, normal, and variation of normal costing. Chirac & Partners is a Quebec based public accounting partnership specialising in audit services. Its job-costing system has a single direct cost category (professional labor) and a single indirect cost pool (audit support, which contain all the costs in the Audit Support Department). Audit support costs are allocated to individual jobs using actual professional labor-hours, Chirac & Partners employee ten professional who are involved in their auditing services. Chirac & Partners Budget for 2019 Professional labour compensation $960,000 Audit support department costs 720,000 Professional labour hours billed to clients 16,000 hours Actual results for 2019 Audit support department costs $744,000 Professional labour-hours billed to clients 15,500 hours Actual professional labour cost rate $58 per hour Required: Identify the direct cost rate per professional labor hour and the indirect cost rate per professional labor hour for 2019 under (a) Actual Costing (b) Normal Costing