Can someone please help with answer explanation? Thank you

Sheridan manufactures aluminum canoes. In planering for the coming year Cro Nela King is considering three different sites targets: 2,550 canoes, 3,000 cances, and 4,000 canoes. Canoes sell for $910 each. The $260 Direct materials Direct labor Variable overhead utilities Indirect materis Indirect labor Total 35 30 60 $495 Annual fixed overhead cost is expected to be Maintenance 5 21,200 Deprecation 41.500 Insurance 27,000 Rent 32,450 Total $12,050 Prepare a flexible budget for the the sales levels under consideration 2.550 4,000 Prepare a flexible budget for the three sales levels under consideration. Unit 2,550 3,030 4,000 $ $ $