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 BPs expected costs at production levels of 73,800, 82,000, and 90,200 units. Variable costs Manufacturing $6 per unit Administrative $4 per unit Selling $3 per unit Fixed costs Manufacturing $131,200 Administrative $65,600 Prepare a flexible budget for each of the possible production levels: 73,800, 82,000, and 90,200 units.