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 year ending December 31, 20Y8: Billable Hours Audit Department: Staff 36,000 Partners 5,400 Tax Department: Staff 26,300 PartnerS 3,300 Small Business Accounting Department: Staff 4,700 PartnerS 700 Based on the data provided above and assuming that the average compensation per hour for staff is $70 and for partners is $165, prepare a professional labor cost budget for each department for Rollins and Cohen, CPAs, for the year ending December 31, 20Y8