1. 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	$120,000 per month
   Depreciation	$29,000 per month
   Direct labor rate	$15 per hour

   Prepare a flexible budget for 15,000, 19,000, and 23,000 filing cabinets for the month of March in the Assembly Department similar to Exhibit 5. Enter all amounts as positive numbers.

   Cabinaire Inc.
   Assembly Department Budget
   Month Ending March 31 (assumed data)
   Units of production	15,000	19,000	23,000
   Variable cost:
   	$fill in the blank 2	$fill in the blank 3	$fill in the blank 4
   Total variable cost	$fill in the blank 5	$fill in the blank 6	$fill in the blank 7
   Fixed cost:
   	$fill in the blank 9	$fill in the blank 10	$fill in the blank 11
   	fill in the blank 13	fill in the blank 14	fill in the blank 15
   Total fixed cost	$fill in the blank 16	$fill in the blank 17	$fill in the blank 18
   Total department costs	$fill in the blank 19	$fill in the blank 20	$fill in the blank 21