Swifty manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,830 canoes, 3,110 canoes, and 3,550 canoes. Canoes sell for $930 each. The standard variable cost information for a canoe is as follows.

Direct materials		$	220
Direct labor			109
Variable overhead
Utilities			35
Indirect material			30
Indirect labor			60
Total		$	454

Annual fixed overhead cost is expected to be:

Maintenance		$	22,200
Depreciation			42,900
Insurance			27,100
Rent			33,530
Total		$	125,730

Prepare a flexible budget for the three sales levels under consideration.