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		2,530		1,830		2,400		2,770
Tax		3,360		2,570		2,100		2,890
Consulting		1,690		1,690		1,690		1,690

Average hourly billing rates are auditing $ 81, tax $ 91, and consulting $ 105. 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.

hours for each department.by quarter are provided below Department Quarber 1 Quarter 2 Quarter 3 Quarter uditing 2530 Consulting 1.690 1 Average hourly blig abes ae audining $ 83, tax $91, and conulting 105. Prepare the service revenue Isales)budget for 2017 by leting the departments and showlng roreach quarter and the year n total billable hours billable rate and total revenue