Metro Company has put together the following data in order to complete their operating budget for the second quarter of 2018: April Sales in units 73,200 May Sales in units 68,900 June Sales in units 65,400 July Sales in units 67,300 Additional Information: Company policy requires 60 percent of next month's sales (in units) be in ending inventory. This policy was met in March. It takes 2.5 hours of direct labor to produce on unit. The average wage is $14. Required: A. Prepare a production budget for April, May , June and the quarter in total. B. Prepare a direct labor budget for April, May, June and the quarter in total. Prepare your answers in an Excel workbook using formulas