home 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	2,460	1,830	2,240	2,560
Tax	3,380	2,670	2,380	2,770
Consulting	1,820	1,820	1,820	1,820

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.

THOME AND CREDE, CPAs Sales Revenue Budget December 31, 2017For the Quarter Ending December 31, 2017For the Year Ending December 31, 2017
Quarter 1	Quarter 2
Dept.	Billable Hours	Billable Rate	Total Rev.	Billable Hours	Billable Rate	Total Rev.
Auditing		$	$		$	$
Tax
Consulting
Totals	$	$

THOME AND CREDE, CPAs Sales Revenue Budget For the Quarter Ending December 31, 2017December 31, 2017For the Year Ending December 31, 2017
Quarter 3	Quarter 4
Dept.	Billable Hours	Billable Rate	Total Rev.	Billable Hours	Billable Rate	Total Rev.
Auditing		$	$		$	$
Tax
Consulting
Totals	$	$

THOME AND CREDE, CPAs Sales Revenue Budget For the Year Ending December 31, 2017December 31, 2017For the Quarter Ending December 31, 2017
Year
Dept.	Billable Hours	Billable Rate	Total Rev.
Auditing		$	$
Tax
Consulting
Totals	$