Roberts and Chou, 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, 2012:

		Billable Hours
Audit Department:
	Staff	39,100
	Partners	5,900
Tax Department:
	Staff	29,700
	Partners	3,700
Small Business Accounting Department:
	Staff	5,900
	Partners	800

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The average billing rate for staff is $130 per hour, and the average billing rate for partners is $250 per hour. Prepare a professional fees earned budget for Roberts and Chou, CPAs, for the year ending December 31, 2012.

Roberts and Chou, CPAs
Professional Fees Earned Budget
For the Year Ending December 31, 2012
		Billable Hours		Hourly Rate		Total Revenue
Audit Department:
Staff				$		$
Partners
Total						$
Tax Department:
Staff				$		$
Partners
Total						$
Small Business Accounting Department:
Staff				$		$
Partners
Total						$
Total professional fees earned						$