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 Trim Assembly. Assume the following information for the Fabrication Department:

Prepare a flexible budget for 12,000, 15,000, and 18,000 filing cabinets for the month of October 2012, assuming that inventories are not significant. Enter all amounts as positive numbers.

NOTE: Pease explain direct labor, particurarly how to caulate total hours of production. Thank you!:)