Kahn has just completed a review of its job- costing system. This review included a detailed analysis of how past jobs used the firm’s resources and interviews with personnel about what factors drive the level of indirect costs. Management concluded that a system with two direct- cost categories (professional partner labor and professional associate labor) and two indirect- cost categories (general support and secretarial support) would yield more accurate job costs. Budgeted information for 2012 related to the two direct- cost categories is as follows: Budgeted information for 2012 relating to the two indirect- cost categories is as follows: Required 4. Comment on the results in requirement 3. Why are the job costs different from those computed in Problem 4- 26? 5. Would you recommend Kahn & Associates use the job- costing system in Problem 4- 26 or the job- costing system in this problem?Explain.