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Rollins & Cohen, 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 endin gDecember 31, 2014:

Billable Hours:

Adudit Department:

Staff..........22,400

Partners..........7,900

Tax Department:

Staff..........13,200

Partners..........5,500

Small Business Accounting Department:

Staff..........3,000

Partners...........600

Based on this data and assuming that the average compensation per hour for staff is $45 and for partners is $140, prepare a professional labor cost budget for each department for Rollins & Cohen, CPAs, for the year ending December 31,2014. Use the following column heading: Staff; Partners.