Part A is shown above and already answered correctly. Please answer PART B. thanks

Prepare a flexible budget for each of the possible production levels: 86,000, 99,000, and 112,000 units. (List variable costs before fixed costs.) Appliance Possible Inc. (AP) is a manufacturer of toaster ovens. To improve control over operations, the president of AP wants to begin using a flexible budgeting system, rather than use only the current master budget. The following data are available for AP's expected costs at production levels of 86,000, 99,000, and 112,000 units. If AP sells the toaster ovens for $17 each, how many units will it have to sell to make a profit of $236, 200 before taxes