Sheffield and Crede, CPAs, are preparing their service revenue (sales) budget for the coming year (2022). The practice is divided into three departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are provided below.

Department		Quarter 1		Quarter 2		Quarter 3		Quarter 4
Auditing		2,990		1,970		2,520		3,070
Tax		3,780		2,680		2,520		3,150
Consulting		1,890		1,890		1,890		1,890

Average hourly billing rates are auditing $ 80, tax $ 90, and consulting $ 110. Prepare the service revenue (sales) budget for 2022 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue.