I just need E 21-4 answered. Thanks

Prepare the service revenue (sales) budget for 2014 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue. Turney Company produces and sells automobile batteries, the heavy-duty HD-240. The 2014 sales forecast is as follows. The January 1, 2014, inventory of HD-240 is 2,000 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales. Sales in the first quarter of 2015 1 s are expected to be 25% higher than sales in the same quarter in 2014