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 month ending January $31,20$Y$7$:

Billable Hours

Audit Department:

Staff $22,400$

Partners $7,900$

Tax Department:

Staff $13,200$

Partners $5,500$

Small Business Accounting Department:

Staff $3,000$

Partners $600$

The average billing rate for staff is $$150$ per hour, and the average billing rate for partners is $$320$ per hour.

Prepare a professional fees earned budget for Rollins and Cohen, CPAs, for the month ending January $31,20$Y$7$