Render Co. CPA is preparing activity-based budgets for 2015. The partners expect the firm to generate billable hours for the year as follows:
Data entry . . . . . . . . . . 2,200 hours
Auditing . . . . . . . . . . . 4,800 hours
Tax . . . . . . . . . . . . . . . 4,300 hours
Consulting . . . . . . . . . . . 750 hours
The company pays $10 per hour to data-entry clerks, $40 per hour to audit personnel, $50 per hour to tax personnel, and $50 per hour to consulting personnel. Prepare a schedule of budgeted labor costs for 2015 using activity-based budgeting.