E21-3 Thome and Crede, CPAs, are preparing their service revenue (sales) bud coming year (2017). The practice is divided into three departments: auditin sulting. Billable hours for each department, by quarter, are provided below. for the tax, and con- Department Quarter 1 Quarter 2 Quarter 3 Auditing Tax Consulting Quarter 4 2,400 2,500 1,500 2,000 2,000 1,500 1,600 2,200 1,500 2,300 3,000 1,500 Average hourly billing rates are auditing $80, tax $90, and consulting $110. Instructions Prepare the service revenue (sales) budget for 2017 by listing the departments and show ing for each quarter and the year in total, billable hours, billable rate, and total revenue