Hexible Budget for Assembly Department Cabinaire Inc. is one of the largest manufacturers of office furniture in the United States. In Grand Rapids, Michigan, it assembles filing cabinets in Assembly Department. Assume the following information for the Assembly Department: Direct labor per filing cabinet Supervisor salaries Depreciation Direct labor rate 20 minutes $147,000 per month $30,000 per month $21 per hour Prepare a flexible budget for 14,000, 18,000, and 21,000 filing cabinets for the month of March in the Assembly Department similar to Exhibit 5. Enm all amounts as positive numbers. Cabinaire Inc. Assembly Department Budget Month Ending March 31 (assumed data) Units of production Variable cost: Total variable cost Fixed cost: 14,000 Total fixed cost Total department costs 18,000 21,000 000 Previous Next