Flexible Budget for Assembly Department

Steelcase Inc. is one of the largest manufacturers of office furniture in the United States. In Grand Rapids, Michigan, it produces filing cabinets in two departments: Fabrication and Assembly. Assume the following information for the Assembly Department:

Direct labor per filing cabinet	30 minutes
Supervisor salaries	$90,000 per month
Depreciation	$7,500 per month
Direct labor rate	$24 per hour

Prepare a flexible budget for 5,000, 12,500, and 20,000 filing cabinets for the month of August, similar to Exhibit 5, assuming that inventories are not significant. Enter all amounts as positive numbers.

Steelcase Inc. Assembly Department
Month Ending August 31
(Assumed Data)
Units of production	5,000	12,500	20,000
Variable cost:
Direct labor	$fill in the blank 2	$fill in the blank 3	$fill in the blank 4
Fixed cost:
Supervisor salaries	$fill in the blank 6	$fill in the blank 7	$fill in the blank 8
Depreciation	fill in the blank 10	fill in the blank 11	fill in the blank 12
Total fixed cost	$fill in the blank 13	$fill in the blank 14	$fill in the blank 15
Total department costs	$fill in the blank 16	$fill in the blank 17	$fill in the blank 18