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 $90,000,100,000,$ and $110,000$ units.

Variable costs

Manufacturing $$6$ per unit

Administrative $,$$$4$ per unit

Selling $,$$$3$ per unit

Fixed costs

Manufacturing $,$$$160,000$

Administrative $,$$$80,000$

$($a$)$

Prepare a flexible budget for each of the possible production levels: $90,000,100,000,$ and $110,000$ units. $($List variable costs before fixed costs.$)$

APPLIANCE POSSIBLE INC.

Flexible Production Cost Budget