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 assembles filing cabinets in an Assembly Department. Assume the following information for the Assembly Department:

Direct labor per filing cabinet $15$ minutes

Supervisor salaries $$200,000$ per month

Depreciation $$30,000$ per month

Direct labor rate $$25$ per hour