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	20 minutes
Supervisor salaries	$141,000 per month
Depreciation	$23,000 per month
Direct labor rate	$24 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 5. Round your final answers to the whole dollar, if required.

Cabinaire Inc.
Assembly Department Budget
For the Month Ending February 28 (assumed data)
Units of production	9,000	11,000	14,000
Variable cost:
Direct labor	$fill in the blank 2	$fill in the blank 3	$fill in the blank 4
Total variable cost	$fill in the blank 5	$fill in the blank 6	$fill in the blank 7
Fixed cost:
Supervisor salaries	$fill in the blank 9	$fill in the blank 10	$fill in the blank 11
Depreciation	fill in the blank 13	fill in the blank 14	fill in the blank 15
Total fixed cost	$fill in the blank 16	$fill in the blank 17	$fill in the blank 18
Total department costs	$fill in the blank 19	$fill in the blank 20	$fill in the blank 21