Garza and Neely, CPAs, are preparing their service revenue (sales) budget for the coming year (2014). The practice is divided into three departments: auditing, tax, and consulting. Billable hours and average hourly billing rates for each department, by quarter, are provided in the table below. Prepare the service revenue (sales) budget for 2014 for each quarter and the year in total, billable hours, billable rate, and total revenue.

Garza and Neely, CPA