Hebert & Co. CPAs anticipates that partners will bill 2,000 professional hours, managers will bill 7,500 professional hours and staff accountants will bill 25,000 professional hours. Salary rates are $100, $60 and $30 for partners, managers and staff accountants, respectively. What is Hebert & Co.s budgeted professional labor cost?

a. $2,185,000

b. $2,070,000

c. $2,500,000

d. $1,400,000