Render CPA is preparing direct labor budgets for the current year. The partners budget billable hours for the year as follows. Data entry 1,140 hours Auditing 2,390 hours Tax 2,090 hours Consulting 335 hours The company budgets $8 per hour to data-entry clerks, $42 per hour to audit personnel. $51 per hour to tax personnel, and $51 per hour to consulting personnel, Prepare a direct labor budget for this service company for the year. Direct Labor Cost RENDER CPA Direct Labor Budget For The Year Ending December 31 Direct Direct Labor Labor Cost Hours per hour Data-entry Auditing Consulting Cost of direct labor