Lily and Crede, CPAs, are preparing their service revenue (sales) budget for the coming year (2025). The practice is divided into three departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are provided below. Average hourly billing rates are auditing $60, tax $70, and consulting $90. Prepare the service revenue (sales) budget for 2025 by listing the departments and showing billable hours, billable rate, and total revenue for each quarter and the year in total. Quarter 3 Quarter 4 Dept. Auditing \begin{tabular}{c} Billable Hours \\ \hline \end{tabular} Billable Tax Consulting Totals Tax Consulting Totals