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 2,200 hours 4,800 hours 4,300 hours 750 hours The company budgets $15 per hour to data-entry clerks, $30 per hour to audit personnel, $40 per hour to tax personnel, and $50 per hour to consulting personnel. Prepare a direct labor budget for this service company for the year. Data-entry Auditing Tax Consulting Cost of direct labor RENDER CPA Direct Labor Budget For Year Ending December 31 Direct Labor Hours Direct Labor Cost per hour Direct Labor Cost