attached is an accounting question

Flexible Budget for Fabrication Department Steelcase Inc. is one of the largest manufacturers of office furniture in the United States. In Grand Rapids, Michigan, it produces filing cabinets in two departments: Fabrication and Trim Assembly. Assume the following information for the Fabrication Department: Steel per filing cabinet 12 pounds Direct labor per filing cabinet 45 minutes $175,000 per month Supervisor salaries $18,000 per month Depreciation Direct labor rate $22 per hour $045 per pound Steel cost