Professional Fees Earned Budget billable hours have been estimated for the year ending March 31,20Y6 : The average billing rate for staff is $180 per hour, and the average billing rate for partners is $400 per hour. Prepare a professional fees earned budget for Sadie \& Chipper, CPAs, for the year ending March 31,20Y6. The average billing rate for staff is $180 per hour, and the average billing rate for partners is $400 per hour. Prepare a professional fees earned budget for Sadie \& Chipper, CPAs, for the year ending March 31,20 Y 6