Render CPA is preparing direct labor budgets for the current year. The partners budget billable hours for the year as follows. Data entry 1,130 hours Auditing Tax 2,470 hours 2,200 hours 400 hours Consulting The company budgets $10 per hour to data-entry clerks, $39 per hour to audit personnel, $54 per hour to tax personnel, and $54 per hour to consulting personnel. Prepare a direct labor budget for this service company for the year. RENDER CPA Direct Labor Budget For The Year Ending December 31 Data-entry Auditing Tax Consulting Cost of direct labor Direct Labor Hours Direct Labor Cost per hour Direct Labor Cost