Render Co. CPA is preparing activity-based budgets for 2017. The partners expect the firm to generate billable hours for the year as follows:

Data entry	1,030	hours
Auditing	2,310	hours
Tax	2,100	hours
Consulting	420	hours

The company pays $10 per hour to data-entry clerks, $43 per hour to audit personnel, $54 per hour to tax personnel, and $54 per hour to consulting personnel.

Prepare a schedule of budgeted labor costs for 2017 using activity-based budgeting.