Cabinaire 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 34 pounds

Direct labor per filing cabinet 20 minutes

Supervisor salaries $120,000 per month

Depreciation $33,000 per month

Direct labor rate $12 per hour

Steel cost $1.49 per pound

Prepare a flexible budget for 13,000, 16,000, and 20,000 filing cabinets for the month of October 2016, similar to Exhibit 5, assuming that inventories are not significant. Enter all amounts as positive numbers.