Hebert & Co

Hebert & Co.CPA's anticipates that partners will bill 1,000 professional hours,managers will bill 7,500 professional hours and staff accountants will bill 25,000 professional hours.Billing rates are $250,$150 and $75 for partners,managers and staff accountants,respectively,and salary rates are $100,$60 and $30 for partners,managers and staff accountants,respectively.What is Hebert & Co.'s budgeted professional labor cost?

A) $3,500,000
B) $2,070,000
C) $2,500,000
D) $1,300,000