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. Prepare a flexible budget for each of the possible production levels: 113,400,126,000, and 138,600 units. (List variable costs befor fixed costs.)