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 87,000, 100,000, and 113,000 units. $6 per unit $4 per unit Variable costs Manufacturing Administrative Selling Fred costs Manufacturing Si per unit $155.000 Administrative $76,000