Actual costs and normal costs. Ohio River Company uses a predetermined rate for applying overhead to production using normal costing. The rates for Year 1 follow:

variable, 200 percent of direct labor dollars;

fixed, 300 percent of direct labor dollars.

Actual overhead costs incurred follow: variable, $20,000; fixed, $26,000.

Actual direct materials costs were $5,000, and actual direct labor costs were $9,000.

Ohio River produced one job in Year 1.

a. Calculate actual costs of the job.

b. Calculate normal costs of the job using predetermined overhead rates.