Exercise 23-3 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 2,390 3,160 1,670 1,870 2,550 1,670 2,390 2,280 1,670 2,730 2,750 1,670 Average hourly billing rates are auditing $82, tax $95, 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