Ben & Jerry, CPAs, are preparing their sales budget for the coming year (2025). The practice is divided into three departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are provided below. Department Auditing Quarter 1 3,200 3,500 1,400 Quarter 2 1,800 2,100 1,700 Quarter 3 3,000 3,500 2,200 Quarter 4 2,100 2,200 1,800 Tax Consulting Average hourly billing rates are auditing $55, tax $85, and consulting $120. Required Prepare the sales budget for 2025 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue. A template has been provided for you to answer the