Ning and Young, CAs, are preparing their sales budget for 2016. Their practice is divided into two departments: auditing and tax. Billable hours for each department, by quarter, are as follows: Department Quarter 1 Quarter 2 Quarter 3 Quarter 4 Auditing Tax 2,200 3,000 1,600 2,400 2,000 2,000 2,400 2,500 Average hourly billing rates are $75 for auditing, and $80 for tax. Prepare the sales budget for 2016 Ning and Young CAs Sales Budget For the year ended December 31, 2016 Quarter 1 Quarter 2 Quarter 3 Quarter 4 Year Auditing: Expected unit sales Unit selling price Total sales Auditing$ Tax: Expected unit sales Unit selling price Total sales Tax Total sales