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 2,560 1,780 2,370 2,780 Tax 3,240 2,690 2,400 2,600 Consulting 1,800 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.