for Astrologer only

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		2,550		1,810		2,210		2,560
Tax		3,190		2,620		2,400		2,710
Consulting		1,650		1,650		1,650		1,650

Average hourly billing rates are auditing $84, tax $91, and consulting $102.

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.

GARZA AND NEELY, CPAs Sales Revenue Budget For the Year Ending December 31, 2014

Quarter 1

Quarter 2

Dept.

Billable Hours

Billable Rate

Total Rev.

Billable Hours

Billable Rate

Total Rev.

Auditing

:

:

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