Cabinaire Inc. manufactures office furniture. It produces filing cabinets in two departments: Fabrication and Trim Assembly. Assume the following information for the Fabrication Department:

Steel per filing cabinet 46 pounds

Direct labor per filing cabinet 20 minutes

Supervisor salaries $141,000 per month

Depreciation $31,000 per month

Direct labor rate $21 per hour

Steel cost $1.6 per pound

Prepare a flexible budget for 14,000, 18,000, and 21,000 filing cabinets for the month of October 2010, assuming that inventories are not significant. Enter all amounts as positive numbers.