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 $93,000 per month

Depreciation $8,000 per month

Direct labor rate $12 per hour

Prepare a flexible budget for 6,000, 15,000, and 24,000 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 6,000 15,000 24,000 Variable costs: Direct labor $ $ $ $ Fixed costs: Supervisor salaries Depreciation Total fixed cost $ $ $ $ $ Total department costs