Appliance Possible 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 $80,000,95,000,$ and $110,000$ units.

Variable costs

Manufacturing $$7$ per unit

Administrative $$3$ per unit

Selling

$$2$ per unit

Fixed costs

Manufacturing $$137,000$

Administrative $,$$$83,000$