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, 92,000, and 104,000 units. Variable costs Manufacturing $7 per unit Administrative $4 per unit Selling $2 per unit Fixed costs Manufacturing $132,000 Administrative $70,000 vel on Levels osts APPLIANCE POSSIBLE INC. Flexible Production Cost Budget 80000 92000 104000 turing 560000 644000 728000 1 rative 320000 368000 416000 160000 154000 208000 ble Costs v 1040000 1196000 1352000 turing 132000 132000 132000 rative 70000 70000 70000 CORTE 202000 202000 202000 3242000 1398000 $ 1554000 Your answer is incorrect. If AP sells the toaster ovens for $17 each, how many units will it have to sell to make a profit of $246,000 before taxes? Units to be sold