Cullumber Inc. is a manufacturer of toaster ovens. To improve control over operations, the president of Cullumber wants to begin

using a flexible budgeting system, rather than use only the current master budget. The following data are available for Cullumber's

expected costs at production levels of $86,000,97,000,$ and $108,000$ units.

Variable costs

Manufacturing

Administrative

Selling

Fixed costs

Manufacturing

Administrative

$$6$ per unit

$$4$ per unit

$$2$ per unit

$$138,000$

$$77,000$

Prepare a flexible budget for each of the possible production levels: $86,000,97,000,$ and $108,000$ units. $($List variable costs before

fixed costs.$)$