Rollins and Cohen, CPAs, offer three types of services to clients: auditing, tax, and small business accounting. Based on experience and projected growth, the following billable hours have been estimated for the year ending December 31, 2014:

The average billing rate for staff is $ 150 per hour, and the average billing rate for partners is $ 320 per hour. Prepare a professional fees earned budget for Rollins and Co-hen, CPAs, for the year ending December 31, 2014, using the following column headings and showing the estimated professional fees by type of service rendered:
Billable Hours Hourly Rate TotalRevenue

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Billable Hours Audit Department: 22,400 7,900 Tax Department: 13,200 5,500 Partners.... Small Business Accounting Department 3,000 600