Day & Spieth, CPAs, offer three types of services to clients: auditing, tax, and small business accounting. Based on experience and projected growth, the following billable hours have been estimated for the year ending March 31, 20Y6:

		Billable Hours
Audit Department:
	Staff	35,300
	Partners	5,300
Tax Department:
	Staff	26,100
	Partners	3,300
Small Business Accounting Department:
	Staff	4,600
	Partners	600

The average billing rate for staff is $110 per hour, and the average billing rate for partners is $230 per hour.

Prepare a professional fees earned budget for Day & Spieth, CPAs, for the year ending March 31, 20Y6.

DAY & SPIETH, CPAs Professional Fees Earned Budget For the Year Ending March 31, 20Y6

	Billable Hours	Hourly Rate	Total Revenue
Audit Department:
Staff	fill in the blank 1	$fill in the blank 2	$fill in the blank 3
Partners	fill in the blank 4	fill in the blank 5	fill in the blank 6
Total	fill in the blank 7		$fill in the blank 8
Tax Department:
Staff	fill in the blank 9	$fill in the blank 10	$fill in the blank 11
Partners	fill in the blank 12	fill in the blank 13	fill in the blank 14
Total	fill in the blank 15		$fill in the blank 16
Small Business Accounting Department:
Staff	fill in the blank 17	$fill in the blank 18	$fill in the blank 19
Partners	fill in the blank 20	fill in the blank 21	fill in the blank 22
Total	fill in the blank 23		$fill in the blank 24
Total professional fees earned			$fill in the blank 25