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, 2014 Billable Hours Audit Department: Staff 32,000 Partners 4,800 Tax Department: Staff 24,300 Partners 3,000 Small Business Accounting Department Staff 4,800 Partners 700