(b) If AP sells the toaster ovens for $16 each, how many units will it have to sell to make a profit of $60,000 before taxes?

Blue Spruce Possible Inc. (BP) is a manufacturer of toaster ovens. To improve control over operations, the president of BP wants to begin using a flexible budgeting system, rather than using only the current master budget. The following data are available for BP's expected costs at production levels of 73,800,82,000, and 90,200 units. (a) Prepare a flexible budget for each of the possible production levels: 73,800,82,000, and 90,200 units. (List variable costs before fixed costs.)