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 $126,000 per month Depreciation $27,000 per month Direct labor rate $24 per hour Prepare a flexible budget for 14,000, 18,000, and 21,000 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 14,000 18,000 21,000 Variable cost: Direct labor $ Total variable cost $ $ Fixed cost: Supervisor salaries $ Depreciation Total fixed cost $ $ Total department costs Anticipated sales for Safety Grip Company were 52,000 passenger car tires and 16,000 truck tires. Rubber and steel belts are used in producing passenger car and truck tires as follows: Passenger Car Truck Rubber 29 lbs. per unit 68 lbs. per unit Steel belts 7 lbs. per unit 18 lbs. per unit The purchase prices of rubber and steel are $3.60 and $4.70 per pound, respectively. The desired ending inventories of rubber and steel belts are 49,000 and 11,000 pounds, respectively. The estimated beginning inventories for rubber and steel belts are 57,000 and 8,000 pounds, respectively. Prepare a direct materials purchases budget for Safety Grip Company for the year ended December 31, 2019. Safety Grip Company Direct Materials Purchases Budget For the Year Ending December 31, 2019 Rubber Steel Belts Pounds required for production: Total Passenger tires lbs. lbs. Truck tires Desired inventory, December 31, 2019 lbs. lbs. Total pounds available Estimated inventory, January 1, 2019 Total units purchased lbs. lbs. Unit price X $ X $ Total direct materials to be purchased $ $ EastGate Physical Therapy Inc. is planning its cash payments for operations for the first quarter (January-March). The Accrued Expenses Payable balance on January 1 is $31,900. The budgeted expenses for the next three months are as follows: January February March Salaries $73,400 $89,300 $98,900 Utilities 6,100 6,700 8,000 Other operating expenses 55,800 60,800 67,000 Total $135,300 $156,800 $173,900 Other operating expenses include $4,000 of monthly depreciation expense and $900 of monthly insurance expense that was prepaid for the year on May 1 of the previous year. Of the remaining expenses, 80% are paid in the month in which they are incurred, with the remainder paid in the following month. The Accrued Expenses Payable balance on January 1 relates to the expenses incurred in December. Prepare a schedule of cash payments for operations for January, February, and March. EastGate Physical Therapy Inc. Schedule of Cash Payments for Operations For the Three Months Ending March 31 January February March Payments of prior month's expense Payments of current month's expense Total cash payments $