ToasToe Inc. (TI) is a manufacturer of heating elements for toaster overs. To improve control over operations, the president wants to install a flexible budgeting system, rather than the single master budget being used at present. The following data are available for expected costs for production. The relevant range of production levels for fixed overhrad costs is 75,000 to 170,000 units:

Variable costs:
Manufacturing...................................$6/unit
Administrative...................................$3/unit
Selling.................................................$1/unit
Fixed costs:
Manufacturing...................................$100,000
Administrative....................................$ 80,000

Required:

Prepare a flexible budget for each of the three sales levels of: 90,000, 100,000, and 110,000 units. Each heating element is expected to sell for $12.