E9-3 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. Department Auditing Tax Quarter 1 2,300 Quarter 2 Quarter 3 Quarter 4 1,600 2,000 2,400 3,000 2,200 2,000 2,500 Consulting 1,500 1,500 1,500 1,500 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.