Professional Fees Eamed Budget Sadie & Chipper, CPAS, offer three types of services to clients auditing, tax, and small business accounting. Based on experience and projected growth, the following bilable hours have been estimated for the year ending March 31, 2016: Billable Hours Audit Department: Staff 40,800 Partners 6,100 Tax Department: Staff 31,000 Partners 3,900 Small Business Accounting Department: Staff 4,900 Partners 700 The average billing rate for staff is $115 per hour, and the average billing rate for partners is $235 per hour. SADIE & CHIPPER, CPAS Professional Fees Earned Budget For the Year Ending March 31, 2046 Billable Hours Hourly Rate Total Revenue Audit Department: Staff Partners Total Tax Department: Staff $ A Partners Total 10 DI JUI | DI DI DOO Small Business Accounting Department: Staff Partners Total Total professional fees earned