Garza and Neely, CPAs, are preparing their service revenue (sales) budget for the coming year (2014). The practice is divided into three departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are provided below.

Average hourly billing rates are auditing $80, tax $90, and consulting $100.

Instructions
Prepare the service revenue (sales) budget for 2014 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and totalrevenue.

Departmen er Ouarter 2 Ouarter ter 4 Auditing 2,300 3,000 1,500 1,600 2,200 1,500 2,000 2,000 1,500 2,400 2,500 1,500 Consulting