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

$$138,000$ per month

Depreciation

$$32,000$ per month

Direct labor rate

$$21$ 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 $\text{'}$

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 $$

$$

$$

Total fixed cost $$

$$

$$

Total department cost $$ $ $ $