DATA SHEET - DO NOT ENTER ANSWERS HERE** Budgeted and actual amounts for 2017 are as follows: Cheney & Partners Budget for 2017 Professional labor compensation Audit support department costs Professional labor-hours billed to clients $960,000 720,000 16,000 hours Actual results for 2017 Audit support department costs Professional labor-hours billed to clients Actual professional labor cost rate $744,000 15,500 hours $53 per hour