Lily and Crede, CPAs, are preparing their service revenue (sales) budget for the coming year (2022). The practice is divided into thre 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 2,590 1,730 2,200 2,670 Tax 3,300 2,360 2,200 2,750 Consulting 1,650 1,650 1,650 1,650 Average hourly billing rates are auditing $80, tax $90, and consulting $110. Prepare the service revenue (sales) budget for 2022 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue.