Exercise 9-3 (Video) Thome and Crede, CPAs, are preparing their service revenue (sales) budget for the coming year (2020). 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 2,460 3,380 1,820 1,830 2,670 1,820 2,240 2,380 1,820 2,560 2,770 1,820 Average hourly billing rates are auditing $82, tax $95, and consulting $102 Prepare the service revenue (sales) budget for 2020 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue