Exercise 21-3 Thome and Crede, 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 2,480 3,170 1,890 1,920 2,510 1,890 2,300 2,300 1,890 2,570 2,640 1,890 Average hourly billing rates are auditing $81, 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 THOME AND CREDE, CPAs Sales Revenue Budget Quarter1 Quarter2 Dept.Billable oursBillable Rate Total Rev. Billable HoursBillable Rate Total Rev Auditing Tax Consulting Totals