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 82,000, 96,000, and 110,000 units. Variable costs Manufacturing Administrative Selling Fixed costs Manufacturing Administrative $7 per unit $4 per unit $1 per unit $160,000 $79,000 APPLIANCE POSSIBLE INC. Flexible Production Cost Budget Activity Level Production Levels a 82000 96000 Variable Costs Manufacturing a $ 574000 i $ 672000 $ 77000 Administrative 328000 i 384000 44000 Selling 82000 i 96000 11000 Total Variable Costs 984000 i 1152000 132000 Fixed Costs Manufacturing Administrative 79000 i 79000 7900 Total Fixed Costs Total Costs $ $ e Textbook and Media