Using Planning Resource List to track Labor Resources by Department

We want to start tracking budgeted Labor HRS and Revenue Budget by department.  Has anyone dealt with this type of requirement and if so, how did you accomplish it?  Our hierarchy  goes down to the area level so there would be a lot to maintain vs the department level.  We don't want to enter budgets by employee unless they were dummy employees(1 for each department).  We would love to here your suggestions.  Thanks