Exercise 13-3 Pronghorn, 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. Quarter 1 2,600 Department Auditing Tax Consulting Quarter 2 1,750 2,680 1,850 Quarter 3 2,310 2,140 Quarter 4 2,710 2,880 1,850 3,300 1,850 1,850 Average hourly billing rates are auditing $81, tax $94, and consulting $101. 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. PRONGHORN, CPAs Sales Revenue Budget Quarter 1 Quarter 2 Dept. Billable Hours Billable Rate Total Rev. Billable Hours Billable Rate Total Rev. Auditing $ $ Tax Consulting Totals S PRONGHORN, CPAs Sales Revenue Budget Quarter 3 Quarter 4 Billable Rate Dept. Billable Hours Billable Rate Total Rev. Billable Hours Total Rev. Auditing $ $ $ $ Tax PRONGHORN, CPAs Sales Revenue Budget Quarter 3 Billable Hours Billable Rate Quarter 4 Billable Rate Dept. Total Rev. Billable Hours Total Rev. Auditing $ Tax Consulting Totals PRONGHORN, CPAs Sales Revenue Budget Year Dept. Billable Hours Billable Rate Total Rev. Auditing Tax Consulting Totals