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 cabinet50 poundsDirect labor per filing cabinet18 minutesSupervisor salaries$130000 per monthDepreciation$20000 per monthDirect labor rate$16 per hourSteel Cost$1.25 per poundPrepare a flexible budget for 12000 15000 and 18000 filing cabinets for the month of October 2008 similar to Exhibit 5 assuming that inventories are not significant.