Sunland manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,680 canoes, 3,200 canoes, and 3,890 canoes. Canoes sell for $920 each. The standard variable cost information for a canoe is as follows. Direct materials $ 269 Direct labor 150 Variable overhead Utilities 35 Indirect material 30 Indirect labor 60 Total $ 544 Annual fixed overhead cost is expected to be: Maintenance $ 22,000 Depreciation 43,500 Insurance 29,300 Rent 34,110 Total $ 128,910 Prepare a flexible budget for the three sales levels under consideration. Unit 2,680 3,200