Kitchen Care Inc. (KCI) is a manufacturer of toaster ovens. To improve control over operations, the president of KCI wants to begin using a flexible budgeting system, rather than use only the current master budget. The following data are available for KCI's expected costs at production levels of89,000,103,000, and117,000units:

Variable costsManufacturing$7per unitAdministrative$4per unitSelling$2per unitFixed costsManufacturing$151,000Administrative$77,000

(a)

Prepare a flexible production cost budget for each of the possible production levels:89,000,103,000, and117,000units