Rollins and Cohen, CPAs, offer three types of services to clients: auditing, tax, and small…

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, 20Y7:

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

Based on the data provided above and assuming that the average compensation per hour for staff is $45 and for partners is $140, prepare a professional labor cost budget for each department for Rollins and Cohen, CPAs, for the month ending January 31, 20Y7.

Rollins and Cohen, CPAs
Professional Labor Cost Budget
For the Month Ending January 31, 20Y7
Staff Partners Total
Hours required for professional services
Audit department hours fill in the blank 1 fill in the blank 2
Tax department hours fill in the blank 3 fill in the blank 4
Small business accounting department hours fill in the blank 5 fill in the blank 6
Total hours fill in the blank 7 fill in the blank 8
Average compensation per hour x $fill in the blank 9 x $fill in the blank 10
Total professional labor cost $fill in the blank 11 $fill in the blank 12 $fill in the blank 13

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