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Prepare a flexible budget for each of the possible production levels: 85,000, 95,000, and 105,000 units. (List variable costs before fixed costs.) (b) Appliance Possible inc. (AP) is a manufacturer of toaster ovens. To improve control cver operations, the president of AP wants to begin using a fleffle budgeting system, rather than use only the current master budget. The following data are available for AP's expected costs at production levels of 85,000,95,000, and 105,000 units. (a) Prepare a fexible budget for each of the possible production fevels: 85,000,95,000, and 105,000 units, (List variable costs before fixed costs.)