Professional fees earned budget for a service company

Billable Hours

Audit Department:

$\backslash$table$[[$Staff$,25,000],[$Partners$,6,000]]$

Tax Department:

$\backslash$table$[[$Staff$,40,000],[$Partners$,8,500]]$

Small Business Accounting Department:

Staff

$5,000$

Partners

$500$

The average billing rate for staff is $$140$ per hour, and the average billing rate for partners is $$450$ per hour.

Prepare a professional fees earned budget for Lundquist & Fretwell, CPAs, for the year ending May $31,20$ Y$8.$