Steelcase Inc. is one of the largest manufacturers of office furniture in the United States. In Grand Rapids, Michigan, it assembles filing cabinets in an Assembly Department. Assume the following information for the Assembly Department:

Direct labor per filing cabinet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 minutes

Supervisor salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $200,000 per month

Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $30,000 per month

Direct labor rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $25 per hour

Prepare a flexible budget for 25,000, 40,000, and 55,000 filing cabinets for the month of March in the Assembly Department, similar to Exhibit 5.