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 of 85,000, 95,000, and 105,000 units: Variable costs Manufacturing $7 per unit Administrative $3 per unit Selling $1 per unit Fixed costs Manufacturing $133,000 Administrative $80,000 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.) KITCHEN CARE INC. Flexible Production Cost Budget $