22-4

Steelcase Inc. is one of the largest manufactureres of office furniture in the United States. In Grand Rapids, Michigan, it assembles filing cabinets in an Assembly Department. Assume the following infomation for the assembly deptartment:

Direct labor per filing cabinet	12 minutes
Supervisor salaries	150000 per month
deprecation	24500 per month
direct labor rate	22 per hour

Prepare a flexible budget for 18000, 20000, 22000 filing cabinets for the month of August 2016 in the assembly Deptartment.