-13 FIT View Policies Current Attempt in Progress Sunland Inc. (AP) is a manufacturer of toaster ovens. To improve control over operations, the president of AP wants to begin using a flexible budgeting system, rather than use only the current master budget. The following data are available for AP's expected costs at production levels of 89,000, 101,000, and 113,000 units. Variable costs Manufacturing $7 per unit Administrative $3 per unit $1 per unit Selling Fixed costs $140,000 Manufacturing Administrative $71,000 Prepare a flexible budget for each of the possible production levels: 89,000, 101,000, and 113,000 units. (List variable costs before fixed costs.) SUNLAND INC. Flexible Production Cost Budget Flexiure ProLUCION Cost Buuget $