Render CPA is preparing direct labor budgets for the current year. The partners budget billable hours for the year as follows.

Data entry	1,010	hours
Auditing	2,400	hours
Tax	2,230	hours
Consulting	335	hours

The company budgets $11 per hour to data-entry clerks, $36 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.

Prepare a budgeted balance sheet at March 31 using the following information from Zimmer Company. a. The cash budget for March shows an ending loan balance of $10,500 and an ending cash balance of $57,750. b. The sales budget for March shows sales of $121,000. Accounts receivable at the end of March are budgeted to be 65% of March sales. c. The merchandise purchases budget shows that $89,100 in merchandise will be purchased on credit in March. Purchases on credit are paid 100% in the month following the purchase. d. Ending merchandise inventory for March is budgeted to be 610 units at a cost of $30 each. e. Income taxes payable of $26,100 are budgeted at the end of March. f. Accounting records at the end of March show budgeted equipment of $83,900 with accumulated depreciation of $31,200. g. Common stock of $25,500 and retained earnings of $56,200 are budgeted at the end of March. ZIMMER COMPANY Budgeted Balance Sheet As of March 31 $ 0 0 0 Data-entry Auditing Tax Consulting RENDER CPA Direct Labor Budget For The Year Ending December 31 Direct Labor Cost per hour Cost of direct labor Direct Labor Hours Direct Labor Cost