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:

Steel per filing cabinet ............................................. ..50 pounds

Direct labor per filing cabinet ................................................. 18 minutes

Supervisor salaries ................................................ $160,000 per month

Depreciation ...................................................... .$25,000 per month

Direct labor rate.................................................................... $23 per hour

Steel cost .............................................................................. $1.85 per pound

Prepare a flexible budget for 12,000, 15,000, and 18,000 filing cabinets for the month of October 2012, similar to Exhibit 5, assuming that inventories are not significant.