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 88,000, 102,000, and 116,000 units. Variable costs Manufacturing Administrative Selling Fixed costs Manufacturing Administrative $6 per unit $4 per unit $2 per unit $160,000 $80,000 APPLIANCE POSSIBLE INC. Flexible Production Cost Budget Activity Level Production Levels 88000 102000 11 Variable Costs Manufacturing 528,000.00 i 612,000.00 i 696,000.00 Administrative 352,000.00 i 408.000.00 i 464,000.0 Selling 176,000.00 204,000.00 i 232,000.00 Total Variable Costs 1.056,000.00 1.224.000.00 i 1.392,000.00 Fixed Costs Manufacturing 160,000.00 i 160,000.00 160.000.06 Administrative 80,000.00 80,000.00 80,000.0% Total Fixed Costs 240,000.00 240,000.00 i 240,000.00 Total Costs 1.296,000.00 i $ 1.464,000.00 1,632.000.0% If AP sells the toaster ovens for $18 each, how many units will it have to sell to make a profit of $397.200 before taxes? Units to be sold