can someone please explain and answer?

Professional Labor Cost Budget for a Service Company Rollins and 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 ending December 31,20Y7 : Based on the data provided above and assuming that the average compensation per hour for staff is $55 and for partners is $150, prepare a professional labor cost budget: for each department for Rollins and Cohen, CPAs, for the year ending December 31 , 20Y7