Flounder Possible Inc. (FP) is a manufacturer of toaster ovens. To improve control over operations, the president of FP wants to begin using a flexible budgeting system, rather than using only the current master budget. The following data are available for FP's expected costs at production levels of 81,000, 90.000, and 99.000 units Variable costs Manufacturing Administrative $5 per unit $3 per unit $3 per unit Selling Fixed costs Manufacturing $144,000 Administrative $72,000 (a) Prepare a flexible budget for each of the possible production levels: 81,000, 90,000, and 99,000 units (List variable costs before fixed costs.)