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, 20Y7:

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, 2017: Billable Hours Audit Department: Staff 40,400 6,100 Partners Tax Department: Staff 31,100 Partners 3,900 Small Business Accounting Department: Staff 5,300 Partners 700 The average billing rate for staff is $145 per hour, and the average billing rate for partners is $265 per hour. Prepare a professional fees earned budget for Rollins and Cohen, CPAs, for the year ending December 31, 2047. ROLLINS AND COHEN, CPAS Professional Fees Earned Budget For the Year Ending December 31, 2017 Billable Hourly Hours Rate Audit Department: Staff Total Revenue Partners Total Tax Department: Staff Partners b) ili bilo I DO JOI QUI DOO Total Small Business Accounting Department: Staff Partners Total Total professional fees earned