Steelcase is one of the largest manufacturers of office furniture in the world. In Butte, Montana, it assembles filing cabinets in its Assembly Department. Assume the following information for the Assembly Department:

Direct labor per filing cabinet 12 minutes

Supervisor salaries $150,000 per month

Depreciation $30,000 per month

Direct Labor Rate $22 per hour

Using the attached template, prepare a flexible budget for 18,000, 20,000 and 22,000 filing cabinets in the month of June for the Assembly Department.