Margies Creations manufactures ceramic figurines. In planning for the coming year, the budget committee is considering three different sales targets: 6,500 figurines, 7,400 figurines, and 8,300 figurines. Figurines sell for $40 each. The standard cost information for one figurine is as follows:

Direct materials		$6
Direct labor		$10
Variable overhead		$4
Variable operating costs		$2
Annual expected fixed overhead cost		$4,190
Annual expected fixed operating costs		$45,300

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

		6,500 Units		7,400 Units		8,300 Units
		$		$		$
		$		$		$