Favor Company budgeted the following amounts:

Variable costs of production:
	Direct materials	6 pounds @ $1.25 per pound
	Direct labor	0.75 hours @ $16.00 per hour
	Variable overhead	0.75 hours @ $2.65 per hour

Fixed overhead:
	Materials handling	$9,000
	Depreciation	$2,300

Required: Prepare a flexible budget for 1,500 units, 1,800 units and 2,100 units.