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Garza and Neely

Price: $1.99


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

Average hourly billing rates are auditing $80, tax $90, and consulting $100.

Instructions
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.

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