Professional Fees Earned Budget for a Service Company the year ending December 31,20 Y : The average billing rate for staff is $115 per hour, and the average billing rate for partners is $235 per hour. Drenare a professional fees earned budget for Rollins and Cohen, CPAs, for the year ending December 31,20 Y 8 . The average billing rate for staff is $115 per hour, and the average billing rate for partners is $235 per hour. Prepare a professional fees earned budget for Rollins and Cohen, CPAs, for the year ending December 31,20 Y 8