Coronado manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,610 canoes, 3,280 canoes, and 3,660 canoes. Canoes sell for $810 each. The standard variable cost information for a canoe is as follows. $ 224 135 Direct materials Direct labor Variable overhead Utilities Indirect material Indirect labor Total 35 30 60 $ 484 Annual fixed overhead cost is expected to be: Maintenance Depreciation Insurance $ 21,800 44,800 28,300 34,320 $ 129,220 Rent Total Prepare a flexible budget for the three sales levels under consideration. Unit 2,610 3.280 8 S 2 $