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 1,700 2,100 2,100 3.200 2,500 2.200 2,300 Consulting 1.600 1.600 1,600 1,600 Tax Average hourly billing rates are $59 for auditing. $72 for tax, and $81 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 ROCHE AND YOUNG, CPAS Service Revenue Budget For the Year Ending December 31, 2020 Quarter 1 2 3 Auditing Billable hours $ $ $ Rate $ $ $ $ Total revenue Quarter Taxe: 2 3 Billable hours 5 Rate $ $ Total revenue $ $ Quarter Consulting 1 2 3 Billable hours $ $ $ Rate $ $ $ Total revenue $ Total revenue