Oriole manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,710 canoes 3,120 canoes, and 3,630 canoes. Canoes sell for $910 each. The standard variable cost information for a canoe is as follows $ 206 120 Direct materials Direct labor Variable overhead Utilities Indirect material Indirect labor Total 35 30 60 $ 451 Annual foed overhead cost is expected to be: Maintenance $ 24.300 Depreciation 43.300 Insurance 27.400 Rent 30.990 Total $ 125,990 Prepare a flexdble budget for the three sales levels under consideration Unit 2,710 3,120 3,630