Flexible Budget for Assembly Department Blue Chair Inc. is one of the largest manufacturers of office furniture in the United States. In Michigan, it produces filing cabinets in two departments: Fabrication and Assembly. Assume the following information for the Assembly Department: Direct labor per filing cabinet 20 minutes Supervisor salaries $144,000 per month Depreciation $22,000 per month Direct labor rate $12 per hour Prepare a flexible budget for 13,000, 16,000, and 20,000 filing cabinets for the month of August, similar to Exhibit 5, assuming that inventories are not significant. Enter all amounts as positive numbers. Blue Chair Inc. Assembly Department Month Ending August 31 (Assumed Data) Units of production 13,000 16,000 20,000