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. Variable costs Manufacturing Administrative $6 per unit $3 per unit $1 per unit Selling Fixed costs Manufacturing $157,000 Administrative $85,000 Activity Level Production Levels Variable Costs Manufacturing Administrative Selling Total Variable Costs Fixed Costs Manufacturing Administrative Total Fixed Costs Total Costs