Direct Labor Cost Budget Pasadena Candle Inc. budgeted production of 36,000 candles for the year. Each candle requires molding. Assume that 12 minutes are required to mold each candie. If molding labo costs $13 per hour, determine the direct labor cost budget for the year Round hourly rate to nearest cent, if required. Pasadena Candle Inc. Direct Labor Cost Budget Professional Labor Cost budget for a Service Company Rollins and Cohen, CPA, 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, 2013: Billable Hours Audit Department: Stall 39,000 5.900 Partners Tax Department St 29,300 Partners 3,700 Small Business Accounting Department: Staff 4,700 Partners Based on the data provided above and assuming that the average comprendition per hour for staff is $45 and for partners is $140, prepare a professional labor cost budget for each department for Rollins and Cohen, CPA, for the year ending December 31, 2018 Rollins and Cohen, CPA Profesional labor cost Budget For the Yew December 11, 2018 700 Audit Department hours Tax Department hours Small Business Accounting Department hours Total hours Average compensation per hour