Cornerstone Exercise 8.4. Direct Labor Budget for Service Objective 2 Cornerstone 8.4 The School of Accounting (SOA) at State Un versity is planning its annual fundraising cam- paign for accounting alumni. This year, the SOA is planning a call-a-thon and will ask Beta Al pha Psi members to volunteer to make phone calls to a list of 5,00o alumni. The Dean's office has agreed to let Beta Alpha Psi use their offices from 6 p.m. to 9 p.m. each weekday so that they will have access to phones. Each volunteer will be provided with a phone and a script with an introduction and suggested responses to various questions that had been asked in the past. Carol Johnson, Beta Alpha Psi faculty ad- visor, estimates the following