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, 91,000, and 102,000 units.

Variable costsManufacturing$7per unitAdministrative$3per unitSelling$2per unitFixed costsManufacturing$130,000Administrative$76,000

Prepare flexible budget for each of the possible production levels: 80,000, 91,000, and 102,000 units.