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 $$138,000$ per month

Depreciation $$32,000$ per month

Direct labor rate $$15$ per hour

Prepare a flexible budget for $14,000,18,000,$ and $21,000$ 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.