E$9-3$ Garza and Neely, CPAs, are preparing their service revenue $($sales$)$ budget for the

coming year $(2014).$ 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 $$100.$

Instructions

Prepare the service revenue $($sales$)$ budget for $2014$ by listing the departments and show$-$

ing for each quarter and the year in total, billable hours, billable rate, and total revenue.