Swifty manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,500 canoes, 3,160 canoes, and 3,580 canoes. Canoes sell for $850 each. The standard variable cost information for a canoe is as follows. $ 289 115 Direct materials Direct labor Variable overhead Utilities Indirect material Indirect labor Total 35 30 60 $ 529 Annual fixed overhead cost is expected to be: Maintenance Depreciation Insurance Rent Total $ 23,100 43,300 29,400 31,030 $ 126,830 Prepare a flexible budget for the three sales levels under consideration. Unit 2,500 3,160 $ $ $ $ LA