Render CPA is preparing direct labor budgets for the current year. The partners budget billable hours for the year as follows.

Data entry	1,120	hours
Auditing	2,460	hours
Tax	2,120	hours
Consulting	405	hours

The company budgets $9 per hour to data-entry clerks, $40 per hour to audit personnel, $59 per hour to tax personnel, and $59 per hour to consulting personnel. Prepare a direct labor budget for this service company for the year.