Bramble manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,500 canoes, 3,170 canoes, and 3,860 canoes. Canoes sell for $830 each. The standard variable cost information for a canoe is as follows.

Direct materials		$	292
Direct labor			129
Variable overhead
Utilities			35
Indirect material			30
Indirect labor			60
Total		$	546

Annual fixed overhead cost is expected to be:

Maintenance		$	20,600
Depreciation			41,800
Insurance			29,500
Rent			31,370
Total		$	123,270

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

		Unit		2,500		3,170		3,860
select an opening item Contribution marginIndirect materialIndirect laborDirect laborTotal fixed expensesRentDepreciationInsuranceMaintenanceDirect materialFixed expensesVariable expensesTotal variable expensesSales revenueUtilitiesOperating income		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select between addition and deduction AddLess: select an opening item Indirect laborMaintenanceRentVariable expensesFixed expensesOperating incomeDirect materialInsuranceIndirect materialTotal fixed expensesDirect laborDepreciationContribution marginTotal variable expensesSales revenueUtilities
select an opening item RentTotal variable expensesDepreciationInsuranceDirect laborUtilitiesFixed expensesIndirect laborVariable expensesOperating incomeContribution marginDirect materialIndirect materialSales revenueTotal fixed expensesMaintenance		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an opening item MaintenanceContribution marginSales revenueDepreciationDirect laborDirect materialTotal fixed expensesRentUtilitiesOperating incomeInsuranceVariable expensesIndirect laborIndirect materialFixed expensesTotal variable expenses		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an opening item Sales revenueDirect laborIndirect laborTotal variable expensesIndirect materialVariable expensesMaintenanceOperating incomeTotal fixed expensesRentFixed expensesDirect materialDepreciationInsuranceUtilitiesContribution margin		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an opening item Direct materialUtilitiesInsuranceRentTotal variable expensesFixed expensesContribution marginSales revenueDepreciationOperating incomeTotal fixed expensesIndirect materialIndirect laborVariable expensesMaintenanceDirect labor		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an opening item Direct materialContribution marginIndirect materialFixed expensesIndirect laborTotal variable expensesMaintenanceOperating incomeUtilitiesDepreciationVariable expensesTotal fixed expensesRentInsuranceDirect laborSales revenue		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an opening item Sales revenueIndirect laborIndirect materialUtilitiesDepreciationMaintenanceTotal variable expensesOperating incomeRentVariable expensesFixed expensesInsuranceContribution marginDirect laborTotal fixed expensesDirect material		enter a total amount for section one		enter a total amount for section one		enter a total amount for section one		enter a total amount for section one
select an opening item Sales revenueContribution marginDirect laborDepreciationFixed expensesMaintenanceUtilitiesIndirect materialTotal variable expensesIndirect laborOperating incomeRentVariable expensesTotal fixed expensesInsuranceDirect material		$enter a total amount for the first part		enter a total amount for the first part		enter a total amount for the first part		enter a total amount for the first part
select between addition and deduction AddLess:select an opening item Total fixed expensesMaintenanceTotal variable expensesOperating incomeIndirect materialUtilitiesDirect laborContribution marginRentFixed expensesSales revenueVariable expensesIndirect laborDepreciationInsuranceDirect material
select an opening item RentDirect laborVariable expensesInsuranceMaintenanceIndirect materialSales revenueUtilitiesTotal variable expensesTotal fixed expensesDirect materialFixed expensesIndirect laborDepreciationOperating incomeContribution margin				enter a dollar amount		enter a dollar amount		enter a dollar amount
select an opening item DepreciationVariable expensesUtilitiesMaintenanceFixed expensesDirect laborSales revenueTotal fixed expensesDirect materialIndirect materialInsuranceOperating incomeRentIndirect laborTotal variable expensesContribution margin				enter a dollar amount		enter a dollar amount		enter a dollar amount
select an opening item Indirect materialDirect materialDirect laborDepreciationSales revenueOperating incomeInsuranceMaintenanceVariable expensesUtilitiesFixed expensesIndirect laborTotal fixed expensesContribution marginTotal variable expensesRent				enter a dollar amount		enter a dollar amount		enter a dollar amount
select an opening item MaintenanceTotal fixed expensesIndirect materialVariable expensesDepreciationIndirect laborDirect materialRentContribution marginTotal variable expensesInsuranceOperating incomeUtilitiesFixed expensesDirect laborSales revenue				enter a dollar amount		enter a dollar amount		enter a dollar amount
select an opening item InsuranceDirect laborDirect materialTotal fixed expensesTotal variable expensesOperating incomeUtilitiesMaintenanceVariable expensesFixed expensesIndirect laborDepreciationContribution marginIndirect materialSales revenueRent				enter a total amount for section two		enter a total amount for section two		enter a total amount for section two
select an opening item Fixed expensesSales revenueTotal variable expensesDirect materialTotal fixed expensesMaintenanceOperating incomeDepreciationVariable expensesUtilitiesRentDirect laborIndirect laborIndirect materialContribution marginInsurance				$enter a total amount for this budget		$enter a total amount for this budget		$enter a total amount for this budget