Adarmes Adventures manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,850 canoes, 3,290 canoes, and 3,630 canoes. Canoes sell for $830 each. The standard variable cost information for a canoe is as follows.

Direct materials		$	238
Direct labor			125
Variable overhead
Utilities			35
Indirect material			30
Indirect labor			60
Total		$	488

Annual fixed overhead cost is expected to be:

Maintenance		$	20,600
Depreciation			40,200
Insurance			27,100
Rent			30,450
Total		$	118,350

Prepare a flexible budget for the three sales levels under consideration.