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	30 minutes
Supervisor salaries	$132,000 per month
Depreciation	$22,000 per month
Direct labor rate	$12 per hour

Prepare a flexible budget for 9,000, 11,000, and 14,000 filing cabinets for the month ending February 28 in the Assembly Department similar to Exhibit 5. Round your final answers to the whole dollar, if required.

Cabinaire Inc.
Assembly Department Budget
For the Month Ending February 28 (assumed data)
Units of production	9,000	11,000	14,000
Variable cost:
Direct labor	$	$	$
Total variable cost	$	$	$
Fixed cost:
Supervisor salaries	$	$	$
Depreciation
Total fixed cost	$	$	$
Total department costs	$	$	$