In Grand Rapids, Michigan, it assembles filing cabinets in an Assembly Department.

Assume the following information for the Assembly Department:

Direct labor per filing cabinet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 minutes

Supervisor salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $150,000 per month

Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $24,500 per month

Direct labor rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $22 per hour

Prepare a flexible budget for 18,000, 20,000, and 22,000 filing cabinets for the month of August 2016 in the Assembly Department, similar to Exhibit 5.