budger ssembly Cabinaire Inc. is one of the largest manufacturers of office furniture in the United States. 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 20 minutes Supervisor salaries $123,000 per month Depreciation $24,000 per month Direct labor rate $18 per hour Prepare a flexible budget for 12,000, 15,000, and 18,000 filing cabinets for the month of August in the Assembly Department, similar to Exhibit 5. Cabinaire Inc-Assembly Department Flexible Production Budget For the Month Ending August 31 (assumed data) Units of production 12,000 15,000 18,000 Variable cost: Direct labor Fixed cost: Supervisor salaries Depreciation $ TA Total fixed cost Total department cost