can y'all explain this, thank you

Flexible Budget for Assembly Department Cabinaire Inc. is one of the largest manufacturers of office furniture in the United States. In Grand Rapids, Michigan, it assembles ling cabinets in an Assembly Department. Assume the following information for the Assembly Department: Direct labor per ling cabinet 30 minutes Supervisor salaries $141,000 per month Depreciation $29,000 per month Direct labor rate $21 per hour Prepare a exible budget for 13,000, 16,000, and 20,000 ling 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 13,000 15,000 20,000 Variable cost: Total variable cost $:] 35:] $:] Fixed cost: Q E D Total xed cost $:] $:] $:] Total departmentcosts $:] $:] $:]