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: Direct labor per filing cabinet Supervisor salaries Depreciation Direct labor rate 30 minutes $123,000 per month $31,000 per month $12 per hour Units of production Cabinaire Inc. Assembly Department Budget Month Ending March 31 (assumed data) Prepare a flexible budget for 8,000, 10,000, and 12,000 filing cabinets for the month of March in the Assembly Department similar to Exhibit 5. Enter all amounts as positive numbers. Variable cost: Direct labor Total variable cost Fixed cost: Supervisor salaries Depreciation Total fixed cost Total department costs 8,000 10000 00 10,000 000000 12,000