Thome and Crede, CPAs, are preparing their service revenue (sales) budget for the coming year (2017). 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 2,320 Auditing 2,530 1,850 2,740 Tax 3,250 2,680 2,140 2,690 Consulting 1,770 1,770 1,770 1,770 Average hourly billing rates are auditing $83, tax $94, and consulting $102. Prepare the service revenue (sales) budget for 2017 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue. THOME AND CREDE, CPAs Sales Revenue Budget Quarter 1 Quarter 2 Total Rev. lab Total Rev. Auditing Totals