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 Trim Assembly. Assume the following information for the Fabrication Department:

Steel per filing cabinet . . . . . . . . . . . . . . 45 pounds
Direct labor per filing cabinet . . . . . . . . . 20 minutes
Supervisor salaries . . . . . . . . . . . . . . . . . $140,000 per month
Depreciation . . . . . . . . . . . . . . . . . . . . . . $22,000 per month
Direct labor rate . . . . . . . . . . . . . . . . . . . $21 per hour
Steel cost . . . . . . . . . . . . . . . . . . . . . . . . $1.45 per pound

Prepare a flexible budget for 12,000, 15,000, and 18,000 filing cabinets for the month of October 2010, similar to Exhibit 5, assuming that inventories are not significant.