Render CPA is preparing direct labor budgets for the current year. The partners budget billable hours for the year as follows Data entry Auditing Tax Consulting 1,100 hours 2,310 hours 2,180 hours 425 hours The company budgets $12 per hour to data-entry clerks. $43 per hour to audit personnel, $58 per hour to tax personnel, and $58 per hour to consulting personnel Prepare a direct labor budget for this service company for the year Data-entry Auditing RENDER CPA Direct Labor Budget For The Year Ending December 31 Direct Labor Hours Direct Direct Labor Cost Labor Cost per hour Tax Consulting Cost of direct labor