Crane and Crede, CPAs, are preparing their service revenue (sales) budget for the coming year (2027). The practice is divided into three departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are provided below. Average hourly billing rates are auditing $80, tax $90, and consulting $110. Prepare the service revenue (sales) budget for 2027 by listing the departments and showing billable hours, billable rate, and total revenue for each quarter and the year in total