Pharoah, CPAs, are preparing their service revenue [sales] budget for 2022 . Their practice is divided into three departmerts: auditing. tax, and cansulting. Bilbable haurs for each department, by quarter, are as follaws: Average hourly billing rates are $60 for auditing $68 for tax, and $62 for consulting services Prepare the service revenue (sales) budget for 2022 by listing the departments and showing the billable haurs, billable mate, and total