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	30 minutes
Supervisor salaries	$135,000 per month
Depreciation	$16,000 per month
Direct labor rate	$24 per hour

Prepare a flexible budget for 13,000, 16,000, and 20,000 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	13,000	16,000	20,000
Variable cost:
DepreciationDirect laborSupervisor salariesRentUtilities	$- Select -	$- Select -	$- Select -
Total variable cost	$fill in the blank 5	$fill in the blank 6	$fill in the blank 7
Fixed cost:
Direct laborElectric powerRentSupervisor salariesWages	$- Select -	$- Select -	$- Select -
DepreciationDirect laborInsuranceUtilitiesWages	- Select -	- Select -	- Select -
Total fixed cost	$fill in the blank 16	$fill in the blank 17	$fill in the blank 18
Total department costs