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 2,780 2,560 1,780 2,370 2,690 2,400 Tax 3,240 2,600 1,800 Consulting 1,800 1,800 1,800 Average hourly billing rates are auditing $84, tax $93, and consulting $104. 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 Quarter 1 Quarter 2 Total Rev. Billable Hours Billable Rate Billable Hours Billable Rate Dept. Total Rev. Auditing Tax Consulting Totals