Flounder, 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 Auditing Tax Consulting Quarter 1 2,510 3,250 Quarter 2 1,780 2,750 1,660 Quarter 3 2,390 2,250 1,660 Quarter 4 2,760 2,630 1,660 1,660 Average hourly billing rates are auditing $83, tax $93, and consulting $105. 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. FLOUNDER, CPAS Sales Revenue Budget Quarter 1 Billable Rate Quarter 2 Billable Rate Dept. Billable Hours Total Rev. Billable Hours Total Rev. Auditing Tax Consulting Totals FLOUNDER, CPAS Sales Revenue Budget Quarter 4 Quarter 3 Billable Hours Billable Rate Dept. Total Rev. Billable Hours Billable Rate Total Rev. Auditing $ $ $ Tax Consulting Totals FLOUNDER, CPAS Sales Revenue Budget Year Billable Rate Dept. Billable Hours Total Rev. Auditing $ ta Tax Consulting Totals S