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		2,300		1,700		2,100		2,500
Tax		3,100		2,500		2,100		2,600
Consulting		1,600		1,600		1,600		1,600

Average hourly billing rates are auditing $81, 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.

THOME AND CREDE, CPAs Sales Revenue Budget uarter 1 uarter2 Dept. Billable Hours Billable Rate Total Rev. Billable Hours Billable Rate Total Rev. Auditing Tax Consulting Totals THOME AND CREDE, CPAs Sales Revenue Budget uarter 3 uarter 4 Dept. Auditing Tax Billable Hours Billable Rate Total Rev. Billable Hours Billable Rate Total Rev. Consulting Totals