I do not understand how to make a flexible budget with 3 levels. Can someone help me?

FLAMING FOLIAGE SKY TOURS Performance Report For the Month of September Formula Static Flexible Actual Budget Budget (34, 000 air (42,000 air (per air mile) miles) miles) Variance Passenger revenue $ 13.00 $442, 000 $546, 000 $104, 060 U Less: Variable expenses: Fuel $ 2.00 $ 70,900 $ 84,000 $ 13, 100 F Aircraft maintenance 2. 25 75, 100 94, 500 19, 400 F Flight crew salaries 1. 10 38, 200 46, 200 8,000 F Selling and administrative 2.60 86, 200 109, 200 23, 000 F Total variable expenses $ 7.95 $270, 400 $333,900 $ 63, 500 F Contribution margin $ 5.05 $171, 600 $212, 100 $ 40, 500 U Less: Fixed expenses: Per Month Depreciation on aircraft $ 9,200 $ 9,200 $ 9,200 Landing fees 3,200 3,800 3, 200 600 U Supervisory salaries 29,000 26,000 29,000 3,000 F Selling and administrative 38,000 42, 700 38,900 4,700 U Total fixed expenses $79,400 $ 81, 700 $ 79,400 $ 2,300 U Operating income $ 89,900 $132, 700 $ 42, 800 U Required: 1. Prepare a columnar flexible budget for Flaming Foliage Sky Tours' expenses, using air miles as the cost driver at the following activity levels: 34,000 air miles, 42,000 air miles, and 45,000 air miles