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	20 minutes
Supervisor salaries	$120,000 per month
Depreciation	$9,500 per month
Direct labor rate	$24 per hour

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below.

Prepare a flexible budget for 7,000, 18,000, and 28,000 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 Budget Month Ending August 31 (Assumed Data) Units of production 7,000 18,000 28,000 Variable costs: A $ Fixed costs: $ $ $ Total fixed cost $ $ Total department costs $ $ $