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: 30 minutes Direct labor per filing cabinet Supervisor salaries Depreciation $117,000 per month $27,000 per month Direct labor rate $21 per hour 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. Cabinaire Inc. Assembly Department Budget Month Ending March 31 (assumed data) Units of production 13,000 16,000 20,000 Variable cost: Direct labor Total variable cost Fixed cost: OD Q] 2000 100 000 Supervisor salaries $ Depreciation Total fixed cost Total department costs