Sunland manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,560 canoes, 3,270 canoes, and 3,670 canoes. Canoes sell for $950 each. The standard variable cost information for a canoe is as follows.

Direct materials		$	283
Direct labor			147
Variable overhead
Utilities			35
Indirect material			30
Indirect labor			60
Total		$	555

Annual fixed overhead cost is expected to be:

Maintenance		$	20,600
Depreciation			40,700
Insurance			27,600
Rent			32,560
Total		$	121,460

Prepare a flexible budget for the three sales levels under consideration. Unit 2,560 3,270 $ $ $ $ + + + + ta $ 3,670 $ $ $