Flexible Budget for Assembly Department Steelcase Inc. Is one of the largest manufacturers of office furniture In the United States. In Grand Raplds, Michigan, It assembles filling cabinets In an Assembly Department. Assume the following information for the Assembly Department: Direct labor per filing cabinet Supervisor salaries Depreciation Direct labor rate 15 minutes $200,000 per month $30,000 per month $25 per hour Prepare a flexible budget for 25,000, 40,000, and 55,000 filing cabinets for the month of March in the Assembly Department, similar to Exhibit 5 Steelcase Inc. Assembly Department Budget For the Month Ending March 31 (assumed data) 40,0000 55,000 25,000 Units of production Variable cost: Direct labor Total variable cost Fixed cost: Supervisor salaries Depreciation Total fixed cost Total department costs