Exercise 13-3 Bridgeport, 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 Quarter 1 Quarter 2 Quarter 3 Quarter 4 Auditing Tax Consulting 2,520 3,150 1,770 1,870 2,790 1,770 2,100 2,310 1,770 2,620 2,680 1,770 Average hourly billing rates are auditing $82, tax $93, and consulting $102 Prepare the service revenue (sales) budget for 2017 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue