Steelcase Inc. is one of the largest manufacturers of office furniture in the United States. In Grand
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Prepare a flexible budget for 20,000, 25,000, and 30,000 filing cabinets for the month of May 2013, similar to Exhibit 5, assuming that inventories are notsignificant.
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Steel per filing cabinet Direct labor per filing cabinet Supervisor salaries Depreciation Direct labor rate Steel cost 12 pounds 45 minutes $175,000 per month $18,000 per month $22 per hour $0.45 per pound
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