Sheffield manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,530 canoes, 3,030 canoes, and 3,870 canoes. Canoes sell for $830 each. The standard variable cost information for a canoe is as follows. $ 295 117 Direct materials Direct labor Variable overhead Utilities Indirect material Indirect labor Total 35 30 60 $ 537 Annual fixed overhead cost is expected to be: Maintenance Depreciation Insurance Rent Total $ 24,400 40,600 28,400 34,020 $ 127,420 Prepare a flexible budget for the three sales levels under consideration. Unit 2,530 3,030 3,870 A $ $ $ $ $