Concord Possible Inc. ( CP) is a manufacturer of toaster ovens. To improve control over operations, the president of CP wants to begin using a flexible budgeting system, rather than using only the current master budget. The following data are available for CPs expected costs at production levels of 102,600, 114,000, and 125,400 units.

Variable costs
Manufacturing		$ 7 per unit
Administrative		$ 5 per unit
Selling		$ 1 per unit
Fixed costs
Manufacturing		$ 182,400
Administrative		$ 91,200

(a)

Prepare a flexible budget for each of the possible production levels: 102,600, 114,000, and 125,400 units. (List variable costs before fixed costs.)

CONCORD POSSIBLE INC. Flexible Production Cost Budget
select an opening name for this budget Total Variable CostsFixed CostsTotal Fixed CostsAdministrativeProduction LevelsVariable CostsTotal CostsActivity LevelSellingManufacturing
select an item Total Variable CostsActivity LevelTotal Fixed CostsManufacturingAdministrativeFixed CostsProduction LevelsVariable CostsSellingTotal Costs		enter a number		enter a number		enter a number
select an opening name for section one ManufacturingProduction LevelsTotal CostsAdministrativeFixed CostsTotal Variable CostsSellingTotal Fixed CostsActivity LevelVariable Costs
select an item Variable CostsProduction LevelsSellingTotal CostsManufacturingActivity LevelAdministrativeTotal Fixed CostsFixed CostsTotal Variable Costs		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount
select an item Activity LevelVariable CostsTotal CostsAdministrativeSellingProduction LevelsFixed CostsTotal Fixed CostsTotal Variable CostsManufacturing		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Total Fixed CostsManufacturingProduction LevelsAdministrativeActivity LevelSellingTotal Variable CostsTotal CostsVariable CostsFixed Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section one Fixed CostsTotal Fixed CostsTotal Variable CostsVariable CostsProduction LevelsTotal CostsAdministrativeSellingActivity LevelManufacturing		enter a total amount for section one		enter a total amount for section one		enter a total amount for section one
select an opening name for section two Total Fixed CostsProduction LevelsVariable CostsFixed CostsAdministrativeTotal Variable CostsActivity LevelSellingTotal CostsManufacturing
select an item Production LevelsSellingVariable CostsActivity LevelTotal Fixed CostsManufacturingTotal CostsAdministrativeFixed CostsTotal Variable Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Total Variable CostsTotal CostsSellingAdministrativeProduction LevelsManufacturingFixed CostsVariable CostsTotal Fixed CostsActivity Level		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section two Activity LevelTotal CostsVariable CostsAdministrativeSellingTotal Variable CostsManufacturingFixed CostsProduction LevelsTotal Fixed Costs		enter a total amount for section two		enter a total amount for section two		enter a total amount for section two
select a closing name for this budget Total Variable CostsAdministrativeTotal Fixed CostsProduction LevelsManufacturingFixed CostsVariable CostsTotal CostsActivity LevelSelling		$ enter a total amount		$ enter a total amount		$ enter a total amount