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 month ending lanuary 31,20y7 : Based on the data provided above and assuming that the average compensation per hour for staff is $60 and for partners is $155, prepare a professional labor cost budget for each department for Rollins and Cohen, CPAs, for the month ending banuary 31 , 20y7. Rollins and Cohen, CPAs Professional Labor Cost Budget For the Month Ending January 31,20Y7