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 85,000, 95,000, and 105,000 units. Variable costs Manufacturing Administrative Selling $7 per unit $3 per unit $1 per unit Fixed costs Manufacturing Administrative $133,000 $80,000 (a) Prepare a flexible budget for each of the possible production levels: 85,000, 95,000, and 105,000 units. (List variable costs before fixed costs.) APPLIANCE POSSIBLE INC. Flexible Production Cost Budget Activity Level Variable Costs 85,000 95,000 105,000 Manufacturing $ $ Administrative Selling Total Fixed Costs Manufacturing Administrative Total Fixed Costs Total Costs