avery construction assembles residential houses. it uses a​ job-costing system with two​ direct-cost categories​ (direct materials and direct​ labor) and one​ indirect-cost pool​ (assembly support). direct​ labor-hours is the allocation base for assembly support costs. in december 2019​, avery budgets 2020 ​assembly-support costs to be $8,700,000 and 2020 direct​ labor-hours to be 145,000. at the end of 2020​, avery is comparing the costs of several jobs that were started and completed in 2020.