2 which job costing system would you recommend cheney

2. Which job-costing system would you recommend Cheney & Partners use? Explain?

3. Cheney’s 2014 audit of Pierre & Co. was budgeted to take 170 hours of professional
labor time. The actual professional labor time spent on the audit was 185 hours.
Compute the cost of the Pierre & Co. audit using (a) actual costing, (b) normal costing,
and (c) the variation from normal costing that uses budgeted rates for direct costs.
Explain any differences in the job cost.