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Blue Spruce, CPAs, are preparing their service revenue ( sales ) budget for 2 0 2 2 . Their practice is divided into three departments:

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Blue Spruce, CPAs, are preparing their service revenue (sales) budget for 2022. Their practice is divided into three departments: auditing tax, and consulting, Billable hours for each department, by quarter, are as follows:
\table[[Department,Quarter 1,Quarter 2,Quarter 3,Quarter 4],[Auditing,2,200,1,700,2,100,2,200],[Tax,2,700,2,400,2,100,2,700],[Consulting,1.500,1,500,1,500,1,500]]
Average hourly billing rates are $61 for auditing, $69 for tax, and $82 for consulting services.
Prepare the service revenue Isales; budget for 2022 by listing the departments and showing the billable hours. billable rate, and total revenue for each quarter and the year in total.
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