Favor Company budgeted the following amounts:

Variable costs of production:Direct materials6 pounds @ $1.25 per poundDirect labor0.75 hours @ $16.00 per hourVariable overhead0.75 hours @ $2.65 per hour

Fixed overhead:Materials handling$9,000

Depreciation$2,300

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