Bowling Company budgeted the following amounts: Variable costs of production: Direct materials 3 pounds @ $0.60 per pound Direct labor VOH 0.5 hr @ $16.00 per hour 0.5 hr $2.20 per hour FOH: Materials handling $6,200 Depreciation $2,600 Required: Prepare a flexible budget for 2,500 units, 3,000 units and 3,500 units