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. $7 per unit Variable costs Manufacturing Administrative Selling Fixed costs Manufacturing $4 per unit $1 per unit $160,000 Administrative $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