Metropolitan Dental Associates is a large dental practice in liZZhicago. The firm's controller is preparing the budget for the next year. The controller projects a total of 54.000 office visits, to be evenly distributed throughout the year. Seventy percent of the visits will be half-hour appointments, and the remainder will be onehour visits. The average rates for professional dental services are $80 for half-hour appointments and $130 for one-hour ofce 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 $110 per hour. Metropolitan uses activitybased budgeting to budget office overhead and administrative expenses. Two cost drivers are used: office visits and direct professional labor. The costdriver rates are as follows: Patient registration and records $3.88 per office visit (of any length) All other overhead and administrative expenses $8.88 per direct professional labor hour Required: 1. Prepare the directprofessionaI-Iabor budget schedule for the month of June. 1 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