Professional Fees Earned Budget for a Service Company Rollins and Cohen, CPAs, offer three types of services to clients: auditing, tax, and small business accounting. Based on experience and projected growth, the following billable hours have been estimated for the year ending December 31 , 20Y7: The average billing rate for staff is $110 per hour, and the average billing rate for partners is $230 per hour. Prepare a professional fees earned budget for Rollins and Cohen, CPAs, for the year ending December 31,20Y7. The average billing rate for staff is $110 per hour, and the average billing rate for partners is $230 per hour. Prepare a professional fees earned budget for Rollins and Cohen, CPAs, for the year ending December 31,20Y7