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 filing cabinets in an Assembly Department. Assume the following information for the Assembly Department:

Line Item Description	Value
Direct labor per filing cabinet	30 minutes
Supervisor salaries	$123,000 per month
Depreciation	$31,000 per month
Direct labor rate	$15 per hour

Prepare a flexible budget for 9,000, 11,000, and 14,000 filing cabinets for the month ending February 28 in the Assembly Department, similar to Exhibit 4. Round your final answers to the whole dollar, if required.

Line Item Description	Amount	Amount	Amount
Units of production	9,000	11,000	14,000
Variable cost:
DepreciationDirect laborSupervisor salariesRentUtilities	$- Select -	$- Select -	$- Select -
Total variable cost	$Total variable cost	$Total variable cost	$Total variable cost
Fixed cost:
Direct laborElectric powerRentSupervisor salariesWages	$- Select -	$- Select -	$- Select -
DepreciationDirect laborInsuranceUtilitiesWages	- Select -	- Select -	- Select -
Total fixed cost	$Total fixed cost	$Total fixed cost	$Total fixed cost
Total department costs	$Total department costs	$Total department costs	$Total department costs