Please solve for numbers 4 & 5 graphs

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 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%