=+The average billing rate for staff is $130 per hour, and the average billing rate for partners
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=+The average billing rate for staff is $130 per hour, and the average billing rate for partners is $250 per hour. Prepare a professional fees earned budget for Roberts and Chou, CPAs, for the year ending December 31, 2010, using the following column headings and showing the estimated professional fees by type of service rendered:
Billable Hours Hourly Rate Total Revenue
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