Render CPA is preparing direct labor budgets for the current year. The partners budget billable hours for

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Render CPA is preparing direct labor budgets for the current year. The partners budget billable hours for the year as follows:

The company budgets $15 per hour to data-entry clerks, $30 per hour to audit personnel, $40 per hour to tax personnel, and $50 per hour to consulting personnel. Prepare a direct labor budget for this service company for the year.

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