Professional Fees Earned Budget Sadie & Chipper, 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 March 31, 2016: Billable Hours Audit Department: Staff Partners Tax Department: Staff Partners Small Business Accounting Department: Staff Partners 40,800 6,100 31,000 3,900 4,900 700 The average billing rate for staff is $115 per hour, and the average billing rate for partners is $235 per hour. Audit Department: Staff SADIE & CHIPPER, CPAS Professional Fees Earned Budget For the Year Ending March 31, 20Y6 Partners Total Tax Department: Staff Partners Total Small Business Accounting Department: Staff Partners Total Total professional fees earned Billable Hours Hourly Rate Total Revenue 000 000 10000 1000 1000