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 2,300 1,600 2,000 2,400 Tax 3,000 2,200 2,000 2,500 Consulting 1,500