ABC Consulting Firm is preparing its annual budget:

Category	Amount ($)
Service Revenue
- Billable Hours	10,000
- Hourly Rate	$150
SG&A Expenses
- Salaries and Benefits	$800,000
- Overhead Costs	$150,000

Requirements:

• Calculate the total Service Revenue for ABC Consulting Firm.
• Determine the Operating Income.
• Propose strategies to increase billable hours by 15% through staff training.
• Analyze the impact of increased billable hours on profit margins.