Concord manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,830 canoes, 3,320 canoes, and 3,710 canoes. Canoes sell for $880 each. The standard variable cost information for a canoe is as follows.

Direct materials

$299

Direct labor

138

Variable overhead

Utilities

35

Indirect material

30

Indirect labor

60

Total

$562

Annual fixed overhead cost is expected to be:

Maintenance

$20,500

Depreciation

43,600

Insurance

27,600

Rent

31,310

Total

$123,010

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

Unit 2,830 3,320 3,710