Roche and Young, CPAs, are preparing their service revenue (sales) budget for the coming year (2010). The practice is divided into three departments:...

Roche and Young, CPAs, are preparing their service revenue (sales) budget for the coming year (2010). 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 2,600 1,880 2,260 2,550 Tax 3,240 2,580 2,210 2,720 Consulting 1,650 1,650 1,650 1,650 Average hourly billing rates are: auditing $81, tax $91, and consulting $101. Complete the service revenue (sales) budget for 2010 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue.