Coronado Manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2850 canoes, 3290 canoes. Canoes sell for 830 each. Standard variable cost information for a canoe is as follows:

Direct materials $238

Direct Labor 125

Variable overhead

Utilities 35

Indirect material 30

Indirect labor 60

Total $488

Annual fixed overhead cost is expected to be

Maintenance $ 20,600

Depreciation 40,200

Insurance 27,100

Rent 30,450

Total $118,350

Prepare a flexible budget for the three sale levels under consideration