Appliance Possible Inc. (AP) is a manufacturer of toaster ovens. To improve control over operations, the president of AP wants to begill 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 81,000, 92,000, and 103,000 units, Variable costs Manufacturing Administrative $6 per unit $3 per unit $2 per unit Selling Fixed costs Manufacturing $ 130,000 Administrative $ 82,000 APPLIANCE POSSIBLE INC. Flexible Production Cost Budget