Pina Colada Possible Inc. (PP) is a manufacturer of toaster ovens. To improve control over operations, the president of PP wants to begin using a flexible budgeting system, rather than using only the current master budget. The following data are available for PP's expected costs at production levels of 91,800, 102,000, and 112,200 units. Variable costs $6 per unit $4 per unit $3 per unit Manufacturing $163,200 Administrative $81,600 Prepare a flexible budget for each of the possible production levels: 91,800, 102,000, and 112,200 units. (List variable costs before fixed costs.) Manufacturing Administrative Selling Fixed costs