Exercise 13-3 Flint, 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 Consulting Quarter 1 2,530 3,360 1,690 Quarter 2 1,830 2,570 1,690 Quarter 3 2,400 2,100 1,690 Quarter 4 2,770 2,890 1,690 Average hourly billing rates are auditing $81, tax $91, and consulting $105. 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. FLINT, CPAs Sales Revenue Budget Quarter 1 Billable Hours Billable Rate Quarter 2 Billable Hours Billable Rate Dept. Total Rev. Total Rev. Auditing Tax Consulting Totals $ TLINTUTAS Sales Revenue Budget Quarter 3 Quarter 4 Dept. Billable Hours Billable Rate Total Rev. Billable Hours Billable Rate Total Rev. Auditing $ $ $ Tax Consulting Totals FLINT, CPAS Sales Revenue Budget A Year Dept. Billable Hours Billable Rate Total Rev. Auditing $ $ Tax Consulting Totals