Professional Labor Cost Budgec 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 month ending January 31, 20Y7: Based on the data provided above and assuming that the average compensation per hour for staff is 340 and for parthers is 3135 , prnpare a professional tabor cost budget for each department for Rollins and Cohen, CPAs, for the manth ending January 31, 20V7. Based on the data provided above and assuming that the average compensatian per hour foe staff is $40 and for parthers is 3135 , prepare a prefessianal iabor cost. budget for each department foe Rollins and Cotien, CPAs, for the month ending January 31, 20r7