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 quarter4

auditing 2400 1970 2390 2640

tax 3360 2660 2400 2840

consulting 1500 1500 1500 1500

Average hourly billing rates are auditing $82, tax $92, and consulting $103. 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.