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 Prepare a flexible budget for each of the possible production levels: 80,000, 95,000, and 110,000 units. (List variable costs before fixed costs.) APPLIANCE POSSIBLE INC. Flexible Production Cost Budget Activity Level Production Levels 80,000 95,000 110,000 Total Variable Costs Manufacturing $ Administrative Selling Total Variable Costs Fixed Costs Manufacturing Administrative Total Fixed Costs Total Costs $ If AP sells the toaster ovens for $16 each, how many units will it have to sell to make a profit of $203,200 before taxes? Units to be sold