=+EX 22-6 Sales and production budgets obj. 4

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b. Model DL total production, 7,985 units Roberts and Chou, CPAs, offer three types of services to clients: auditing, tax, and small business accounting. Based on experience and projected growth, the following billable hours have been estimated for the year ending December 31, 2010:

Billable Hours Audit Department:

Staff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32,400 Partners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,800 Tax Department:

Staff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,800 Partners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,100 Small Business Accounting Department:

Staff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,500 Partners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 630