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 2,000 1,600 2,000 2,300 Tax 2.700 2,500 2.200 2.600 Consulting 1.500 1.500 1.500 1.500 Average hourly billing rates are $61 for auditing, $71 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 ROCHE AND YOUNG, CPA Service Revenue Budget For the Year Ending December 31, 2020 Quarter Auditing: Year Billable hours Rate Total revenue Quarter Tax: 3 Year Billable hours Rate ROCHE AND YOUNG, CPAS Service Revenue Budget For the Year Ending December 31, 2020 Quarter Auditing: Year Billable hours Rate Total revenue Quarter Tax: Year Billable hours Rate 14 6 Total revenue Quarter Consulting Year Billable hours Rate in Total revenue u Total revenue