E9-3 Roche and Young, CPAs, are preparing their service revenue (sales) budget for the coming year (2008). The practice is divided into three departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are provided below. Department Quarter 1 Quarter 2 Quarter 3 Quarter 4 Auditing 2,200 1,600 2,000 2,400 Tax 3,000 2,400 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. Prepare the service revenue (sales) budget for 2008 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue. ROCHE AND YOUNG, CPA's Sales Revenue Budget For the Year Ending December 31, 2008 Quarter 1 Dept Billable Hours Billable Rate Total Rev. Auditing $ $ Tax Consulting Totals $ Quarter 2 Auditing $ $ Tax Consulting Totals $ Quarter 3 Auditing $ $ Tax Consulting Totals $ Quarter 4 Auditing $ $ Tax Consulting Totals $ Totals Auditing $ $ Tax Consulting Totals $ Click here if you would like to Show Work for this