Render Co CPA is preparing activity-based budgets for 2019. The partners expect the firm to generate billable hours for the year as follows: Data entry Auditing 1,120 hours 2.300 hours 2.230 hours 39 hours Consulting The company pays $9 per hour to data entry clerks, $41 per hour to audit personnel, $58 per hour to tax personnel, and $58 per hour to consulting personnel Prepare a schedule of budgeted labor costs for 2019 using activity-based budgeting