Job order costing: actual, normal, and variation from normal costing. Thanatos & Hades (T&H)…

Job order costing: actual, normal, and variation from normal costing. Thanatos & Hades (T&H) is law firm that specializes in writing wills. Its job-costing system has one direct cost pool, professional labor and a single indirect cost pool that includes all supporting costs of running the law office. The support cost is allocated to clients on the basis of professional labor hours. In addition to the two senior partners, T&F have six associates who work directly with clients. Each of the eight lawyers is expected to work for approximately 2,500 hours a year