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Garza and Neely, CPAs, are preparing their service revenue (sales) budget for th

ID: 2903189 • Letter: G

Question

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


Average hourly billing rates are: auditing $78, tax $91, and consulting $107.

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

Tax

Consulting

Totals

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

Dept.

Quarter 3

Quarter 4

Billable Hours

Billable Rate

Total Rev.

Billable Hours

Billable Rate

Total Rev.

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

Year

Dept.

Billable Hours

Billable Rate

Total Rev.

Auditing

Totals

Department

Quarter 1

Quarter 2

Quarter 3

Quarter 4

Auditing 2,210 1,620 1,960 2,320 Tax 3,090 2,590 2,200 2,690 Consulting 1,560 1,560 1,560 1,560

Explanation / Answer

QUARTER 1 Department Billable Hours Billable Rate Total Revenue Auditing 2210 78 172380 Tax 3090 91 281190 Consulting 1560 107 166920 Total 620490 QUARTER 2 Department Billable Hours Billable Rate Total Revenue Auditing 1620 78 126360 Tax 2590 91 235690 Consulting 1560 107 166920 Total 528970 QUARTER 3 Department Billable Hours Billable Rate Total Revenue Auditing 1960 78 152880 Tax 2200 91 200200 Consulting 1560 107 166920 Total 520000 QUARTER 4 Department Billable Hours Billable Rate Total Revenue Auditing 2320 78 180960 Tax 2690 91 244790 Consulting 1560 107 166920 Total 592670 YEAR Department Billable Hours Billable Rate Total Revenue Auditing 8110 78 632580 Tax 10570 91 961870 Consulting 6240 107 667680 Total 2262130