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 a 7 per unit 4 per unit 1 per unit 160 000 79 000 Prepare a flexible budget for each of the possible production levels 82 000 96 000 and 110 000 units List variable costs before fixed costs APPLIANCE POSSIBLE INC Flexible Production Cost Budget