Flexible Budget for Fabrication Department Cabinaire 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 Trim Assembly. Assume the following information for the Fabrication Department: Steel per filing cabinet 45 pounds 20 minutes Direct labor per filing cabinet Supervisor salaries $150,000 per month Depreciation $17,000 per month Direct labor rate $15 per hour Steel cost $1.36 per pound Prepare a flexible budget for 13,000, 16,000, and 20,000 filing cabinets for the month of October 2016, similar to Exhibit 5, assuming that inventories are not significant. Enter all amounts as positive numbers. Cabinaire Inc-Fabrication Department Flexible Production Budget October 2016 (assumed data) Units of production 13,000 16,000 20,000 Variable cost: Direct labor Direct materials Total variable cost $ Fixed cost: Supervisor salaries Depreciation Total fixed cost $ Total department cost