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 18,000 filing cabinets for the month of August 2014. (are not significant) Budgeted direct material costs for 15,000 cabinets were $84,000 $264,000 $330,000 $348,000 Budgeted direct labor costs for 18,000 cabinets were $126,000 $264,000 $330,000 $348,000 Variable cost per unit remained constant as the number of units increased? True False Fixed cost per unit remained constant as the number of units increased? True False Total cost per unit remained constant as the number of units increased? True False