Assume the following information for the Assembly Department:

$\backslash$table$[[$Direct labor per filing cabinet,$18$ minutes$],[$Supervisor salaries,$$250,000$ per month$],[$Depreciation$,$$$18,500$ per month$],[$Direct labor rate,$$28$ per hour$]]$

Prepare a flexible budget for $70,000,80,000,$ and $90,000$ filing cabinets for the month ending February $28$ in the Assembly Department, similar to Exhibit $4.$

Steelcase Inc.

Assembly Department Budget

$\backslash$table$[[$Line Item Description,Amount,Amount.,Amount$],[$Units of production,$70,000,80,000,90,000]]$

Variable cost:

Total variable cost

Fixed cost:

Total fixed cost

Total department costs