Professional Fees Earned Budget Day \& Spieth, CPAs, offer three types of services to clients: auditing, tax, and smati business accounting, Based on experience and projected growth, the following billabli hours have been estimated for the year ending March 31,20 : : The average biling rate for staft is $105 per hour, and the average billing rate for parthers is $22.5 per hour. Prepare a professianal fees earned budjet for Day a spleth, CPAs, for the year ending March 31,20Y6. DAY B SPIETH, CPAs Protessional Fees Earned Budget The average billing rate for staff is $105 per hour, and the average billing rate for partners is $225 per hour. PreDare a orofessional fees earned budoet for Dav & Snieth. CPAs. for the vear endina March 31,20 Y6