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 20 minutes $147,000 per month $27,000 per month $21 per hour. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below. Prepare a flexible budget for 11,000, 14,000, and 17,000 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. Units of production Variable cost: Direct labor Total variable cost Fixed cost: Cabinaire Inc. Assembly Department Budget For the Month Ending February 28 (assumed data) Supervisor salaries Depreciation Total fixed cost Total department costs 11,000 14,000 17,000