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
Auditing		2,510		1,730		2,170		2,770
Tax		3,250		2,540		2,380		2,750
Consulting		1,690		1,690		1,690		1,690

Average hourly billing rates are auditing $83, tax $91, and consulting $101. 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.

Dept. Auditing Ta Consulting Totals Dept. Auditing Tax Consulting Totals Quarter 1 Billable Hours Billable Rate Quarter 3 Billable Hours Billable Rate Billable Hours Dept. Auditing Ta Consulting Totals THOME AND CREDE, CPAs Sales Revenue Budget Total Rev. Billable Hours THOME AND CREDE, CPAs Sales Revenue Budget Total Rev. Billable Hours THOME AND CREDE, CPAs Sales Revenue Budget Year Billable Rate Total Rev. Quarter 2 Billable Rate Quarter 4 Billable Rate Total Rev. Total Rev