Render Co. CPA is preparing activity-based budgets for 2019. The partners expect the firm to generate billable hours for the year as follows:

Data entry 1,110 hours Auditing 2,410 hours Tax 2,190 hours Consulting 345 hours

The company pays $11 per hour to data-entry clerks, $41 per hour to audit personnel, $52 per hour to tax personnel, and $52 per hour to consulting personnel.

schedule of budgeted labor costs for 2019 using activity-based budgeting.

RENDER CO. CPA Activity-Based Budget For The Year Ending December 31, 2019 Budgeted Budgeted Budgeted Hours Rate/hour Cost Data-entry Auditing Tax Consulting Total