Smith and Johnson, 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 here. Department Quarter 1 Quarter 2 Quarter 3 Quarter 4 Auditing 1,840 1,280 1,600 1,920 Tax 2,400 1,760 1,600 2,000 Consulting 1,200 1,200 1,200 1,200 Average hourly billing rates are auditing $64, tax $72, and consulting $88. 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. Dept. Billable Hours Auditing Tax Consulting $ Quarter 1 Billable Rate 1A SMITH AND JOHNSON, CPAS Service Revenue Budget Total Rev. Billable Hours A