Render CPA is preparing direct labor budgets for the current year. The partners budget billable hours for the year as follows The company budgets $12 per hour to data-entry clerks, $38 per hour to audit personnel, $60 per hour to tax personnel, and $60 per hour to consulting personnel. Prepare a direct labor budget for this service company for the year. The company budgets $12 per hour to data-entry clerks, $38 per hour to audit personnel, $60 per hour to tax personnel, and $60 per hour to consulting personnel. Prepare a direct labor budget for this service company for the year