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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