- X Data table Chico & Partners Budget for 2017 Professional labor compensation Audit support department costs Professional labor-hours billed to clients $990,000 $774,000 18,000 hours Actual results for 2017 Audit support department costs Professional labor-hours billed to clients Actual professional labor cost rate $735,000 17,500 hours $52 per hour Print Done Compute the cost of the Pierre & Co. audit under each of the three methods. (a) Actual Cost of Pierre audit: (b) (c) Normal Variation of Costing Normal Costing 8,060 $ 8,525 6,665 6,665 Direct-costs Costing 8,060 $ 6,510 $ Indirect-costs $ 14,570 $ 15,190 Total job costs 14,725 $ All three costing systems use the actual professional labor time of 155 hours. The budgeted 140 hours is not used in job costing This is because the The actual costing figure of $ actual indirect-cost rate of $ the normal costing figure of $ the budgeted indirect-cost rate of $