Hebert & Co

Hebert & Co. CPA's anticipates that partners will bill 2,000 professional hours, managers will bill 7,500 professional hours and staff accountants will bill 25,000 professional hours. Salary rates are $100, $60 and $30 for partners, managers and staff accountants, respectively. What is Hebert & Co.'s budgeted professional labor cost?

A) $2,185,000
B) $2,070,000
C) $2,500,000
D) $1,400,000