Culver 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 CP's expected costs at production levels of 104,400, 116,000, and 127,600 units. Variable costs Manufacturing $6 per unit Administrative $4 per unit Selling $3 per unit Fixed costs Manufacturing $185,600 Administrative $92,800