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 113,400, 126,000, and 138,600 units. Variable costs Manufacturing $ 6 per unit Administrative $ 4 per unit Selling $3 per unit Fixed costs Manufacturing $ 201,600 Administrative $ 100,800 (a) Prepare a flexible budget for each of the possible production levels: 113,400, 126,000, and 138,600 units. (List variable costs before fixed costs.) BLUE SPRUCE POSSIBLE INC. Flexible Production Cost Budget $ $ $ $ $