Render Co. CPA is preparing activity-based budgets for 2017. The partners expect the firm to generate billable hours for the year as follows:

Data entry	1,130	hours
Auditing	2,420	hours
Tax	2,160	hours
Consulting	375	hours

The company pays $11 per hour to data-entry clerks, $42 per hour to audit personnel, $58 per hour to tax personnel, and $58 per hour to consulting personnel.

Prepare a schedule of budgeted labor costs for 2017 using activity-based budgeting.

RENDER CO. CPA Activity-Based Budget For The Year Ending December 31, 2017 Budgeted Budgeted Budgeted Rate/hour Hours Cost Data-entry Auditing Tax Consulting Total