Exercises 303 d Crede, CPAs, are preparing their service revenue (sales) budget for the 2017). The practice is divided into three departments: auditing, tax, E9-3 Thome and Crede, CPAs, are E9-3 Thome ( Prepare a sales budge for Billable hours for each department, by quarter, are provided below. (LO 2), AP Quarter 1 2,300 3,000 1,500 Quarter 2Quarter 3 Department Auditing Tax Consulting 1,600 2,200 1,500 2,000 2,000 1,500 Quarter 4 2,400 2,500 1,500 Average hourly billing rates are auditing $80, tax $90, and consulting $110. Instructions Prepare the service revenue (sales) budget for 2017 by listing the departments and show ing for each quarter and the year in total, billable hours, billable rate, and total revenue