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 of89,000,103,000, and117,000units.

Variable costs

Manufacturing$7per unitAdministrative$4per unitSelling$2per unit

Fixed costs

Manufacturing$151,000Administrative$77,000

I need to make a flexible budget for each of the possible production levels:89,000,103,000, and117,000units.And if AP sells the toaster ovens for 17 each, how many units will it have to sell to make a profit of 440,200 before taxes?