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 Prepare a flexible budget for 13,000, 16,000, and 20,000 filing cabinets for the month of March in the Assembly Department similar to Exhibit 5. Enter all amounts as positive numbers. Units of production Variable cost: Direct labor Total variable cost Fixed cost: Assembly Department Budget Month Ending March 31 (assumed data) Supervisor salaries Depreciation 20 minutes Total fixed cost $144,000 per month $29,000 per month $21 per hour Total department costs Cabinaire Inc. 13,000 16,000 20,000