Thome and Crede, CPAs, are preparing their service revenue (sales) budget for the coming year (2020). The practice is divided into three departments: auditing, tax and consulting. Billable hours for each department, by quarter, are provided below. Average hourly billing rates are auditing $81, tax $91, and consulting $101. Prepare the service revenue (sales) budget for 2020 by listing the departments and showing for each quarter and the year in total. billable hours, billable rate, and total revenue