Heat Fast Inc. $($HFI$)$ is a manufacturer of heating elements for toaster ovens. To improve control over operations, the president wants to install a flexible budgeting system, rather than the single master budget being used at present. The following data are available for expected costs for production. The relevant range of production levels for fixed overhead costs is $80,000$ to $180,000$ units:

$\backslash$table$[[$Variable costs:,$],[$Manufacturing$,$$$\frac{8\mathrm{.}00}{?}$ unit$],[$Administrative$,$$$\frac{3\mathrm{.}25}{?}$ unit$],[$Selling$,$$$\frac{2\mathrm{.}25}{?}$ unit$],[$Fixed costs:,$$132,500$