Balboa Company budgeted the following amounts:

Variable costs of production:

Direct materials............................3 pounds @ $1.30 per pound

Direct labor.................................0.5 hr. @ $18.00 per hour

VOH........................................0.5 hr. @ $3.40

FOH:

Materials handling........................$8,600

Depreciation...............................$4,350

Required:

Prepare a flexible budget for 4,000 units, 4,500 units, and 5,000 units.