Flexible Budget for Fabrication 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 Supervisor salaries Depreciation Direct labor rate 20 minutes $117,000 per month $22,000 per month $21 per hour Prepare a flexible budget for 12,000, 15,000, and 18,000 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 Variable cost: 12,000 15,000 18,000 Direct labor Fixed cost Supervisor salaries Depreciation Total fixed cost Total department cost