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. Department Quarter 1 Quarter 2 Quarter 3 Quarter 4 Auditing 2,360 1,940 2,250 2,580 Tax 3,330 2,730 2,330 2,630 Consulting 1,890 1,890 1,890 1,890 Average hourly billing rates are auditing $83, tax $91, and consulting $104. 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 total revenue.