Rollins and Cohen, 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, 20Y8: Billable Hours Audit Department: Staff Partners Tax Department: Staff Partners Small Business Accounting Department: 43,900 6,600 32,900 4,100 Staff Partners 6,100 900 The average billing rate for staff is $105 per hour, and the average billing rate for partners is $225 per hour. Prepare a professional fees earned budget for Rollins and Cohen, CPAs, for the year ending December 31, 2018. Rollins and Cohen, CPAs Professional Fees Earned Budget For the Year Ending December 31, 2018 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 0000000