Metropolitan Dental Associates is a large dental practice in Chicago. The firms 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. Eighty 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 $75 for half-hour appointments and $125 for one-hour office visits. Ninety percent of each months 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. Metropolitans dental associates earn $105 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	$	3.60	per office visit (of any length)
All other overhead and administrative expenses	$	6.50	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.

hours hours Professional services in June: One-hour visits Half-hour visits Total direct professional labor Hourly rate for dental associates Total direct professional labor cost 0 hours $ 0 May June $ 0 $ 0 Half-hour visits Billing rate Total billings for half-hour visits One-hour visits Billing rate Total billings for one-hour visits Total billings during month Percentage of month's billings collected during June Collections during June Total collections in June 0 $ 0 % $ 0 Patient registration and records Other overhead and administrative expenses Total overhead and administrative expenses $ 0