Please solve for numbers 4 & 5 (the first image) the second two images are the information needed to solve. Thank you.

Opal Jo Company makes two patient transport stretchers, the Granny and the Giant. They are both made of plastic and metal, but the Granny is smaller. Information for the two products for the month of May is given in the following tables. Inventory Opal Jo accounts for direct material using a FIFO cost flow assumption. Sales and in mantam infarmation finished goods Opal Jo uses a FIFO cost for assumption for finished goods inventory Opal Jo uses an activity-based costing system and classifies overhead into three activity pools: Setup, Processing and Inspection. Activity rates for these activities are as follows: $80 per set up hour $14 per machine hour $22 per inspection hour Other information follows: Nonmanufacturing fixed costs for April equal $46,000 of which half are salaries. Salaries are expected to increase by 10% in May. The only variable nonmanufacturing cost is sales commission, which is 2% of sales revenue. Income tas rate is 21% Prepare the following for the May production planning meeting: 1 Revenue Budget 2 Production budget in units 3 Direct material usage budget and direct material purchases budget 4 Direct manufacturing labor cost budget 5 Manufacturing overhead cost budget for each of the three activities 6 Budgeted unit cost of ending finished goods inventory and ending inventories budget 7. Cost of goods sold budget 8 Nonmanufacturing costs budget 9 Budgeted income statement (income tax rate 21% ) Direct Manufacturing Labor Costs Budget For the Month of May Machine Setun Overhead: Budgeted machine setup costs: Processing Overhead: Budgeted machine-hours (MH)= MH Budgeted processing costs = Inspection Overhead: Budgeted inspection hours = inspection hours Budgeted inspection costs = Manufacturing Overhead Budget For the Month of May