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, 2017: Billable Hours Audit Department: Staff Partners Tax Department: 44,800 6.700 Staff 33.600 4,200 Partners Small Business Accounting Department: Staff 5,300 Partners 800 The average billing rate for staff is $150 per hour, and the average billing rate for partners $270 per hour Prepare a professional fees earned budget for Rolling and Cohen, CPAS, for the year ending December 31, 2017 ROLLINS AND COHEN, CPAS Professional Fees Earned Budget For the Year Ending December 31, 2017 Billable Hourly Total Hours Rate Revenue Audit Department Prepare a professional fees eamed budget for Rollins and Cohen, CPAS, for the year ending December 31, 2017 ROLLINS AND COHEN, CPAS Professional Fees Earned Budget For the Year Ending December 31, 2017 Billable Hourly Total Hours Rate Revenue Audit Department: Staff Partners Total Tax Department: Stall Partners Total Small Business Accounting Department TOI Staff Partners Total Total professional fees earned