Sheffield manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,670 canoes, 3,370 canoes, and 3,950 canoes, Canoes sell for $880 each. The standard variable cost information for a canoe is as follows Direct materials $ 210 Direct labor 146 Variable overhead Utilities 35 Indirect material 30 Indirect labor 60 Total $ 481 Annual fixed overhead cost is expected to be: Maintenance $ 24.900 Depreciation 42.200 Insurance 27,600 Rent 33,900 . Total $ 128,600 Prepare a flexible budget for the three sales levels under consideration. Unit 2,670 3.370