E23-3 Thome and Crede, CPAs, are preparing their service revenue (sales) budget for the coming year (2017). The practice is divided into three departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are provided below. Department Auditing Tax Consulting Quarter 1 2,300 3,000 1,500 Quarter 2 1,600 2,200 1,500 Quarter 3 2,000 2,000 1,500 Quarter 4 4 2,400 2,500 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