Metropolitan Dental Associates is a large dental practice in Chicago. The firm$$s controller is preparing the budget for the next year. The controller projects a total of $48,000$ office visits, to be evenly distributed throughout the year. Seventy percent of the visits will be half$-$hour appointments, and the remainder will be one$-$hour visits. The average rates for professional dental services are $$50$ for half$-$hour appointments and $$110$ for one$-$hour office visits. Ninety percent of each month$$s professional service revenue is collected during the month when services are rendered, and the remainder is collected the month following service. Uncollectible billings are negligible. Metropolitan$$s dental associates earn $$80$ per hour.

Metropolitan uses activity$-$based budgeting to budget office overhead and administrative expenses. Two cost drivers are used: office visits and direct professional labor. The cost$-$driver rates are as follows:

Patient registration and records $ $4\mathrm{.}00$ per office visit $($of any length$)$

All other overhead and administrative expenses $ $7\mathrm{.}50$ per direct professional labor hour

Required:

$1.$ Prepare the direct$-$professional$-$labor budget schedule for the month of June.

$2.$ Prepare the budget schedule for cash collections during June for professional services rendered during May and June.

$3.$ Prepare the overhead and administrative expense budget schedule for the month of June.