letlock, CPAs, are preparing their service revenue (sales) budget for 2022. Their practice is divided into three departments: auditing, ax, and consulting. Billable hours for each department, by quarter, are as follows: Average hourly billing rates are $60 for auditing, $70 for tax, and $81 for consulting services. repare the service revenue (sales) budget for 2022 by listing the departments and showing the billable hours, billable rate, and total evenue for each quarter and the year in total