Bonita manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,840 canoes, 3,110 canoes, and 3,990 canoes. Canoes sell for $970 each. The standard variable cost information for a canoe is as follows.

Direct materials		$	245
Direct labor			134
Variable overhead
Utilities			35
Indirect material			30
Indirect labor			60
Total		$	504

Annual fixed overhead cost is expected to be:

Maintenance		$	20,100
Depreciation			43,700
Insurance			28,700
Rent			30,430
Total		$	122,930

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

Unit

2,840

3,110

3,990