Roche and Young, CPAs, are preparing their service revenue (sales) budget for 2020. Their practice is divided into three departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are as follows:

Department		Quarter 1			Quarter 2			Quarter 3			Quarter 4
Auditing		2,400			1,500			1,900			2,400
Tax		2,800			2,400			1,900			2,400
Consulting		1,600			1,600			1,600			1,600

Average hourly billing rates are $59 for auditing, $69 for tax, and $78 for consulting services. Prepare the service revenue (sales) budget for 2020 by listing the departments and showing the billable hours, billable rate, and total revenue for each quarter and the year in total.