Margies Creations manufactures ceramic figurines. In planning for the coming year, the budget committee is considering three different sales targets: 5,400 figurines, 6,500 figurines, and 7,600figurines. Figurines sell for $43 each. The standard cost information for one figurine is as follows:

Direct materials		$6
Direct labor		$9
Variable overhead		$4
Variable operating costs		$2
Annual expected fixed overhead cost		$3,670
Annual expected fixed operating costs		$41,400

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

5,400 Units

6,500 Units

7,600 Units