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 $$135,000$ per month

Depreciation $$25,000$ per month

Direct labor rate $$18$ per hour

Prepare a flexible budget for $9,000,11,000,$ and $14,000$ 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 $9,00011,00014,000$

Variable cost:

$

Direct labor

$

Direct labor

$

Direct labor

Total variable cost $

fill in the blank $5$

$

fill in the blank $6$

$

fill in the blank $7$

Fixed cost:

$

Supervisor salaries

$

Supervisor salaries

$

Supervisor salaries

Depreciation

Depreciation

Depreciation

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 $21$