please do B?

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 86,000,97,000, and 108,000 units. Prepare a flexible budget for each of the possible production levels: 86,000,97,000, and 108,000 units. (List variable costs before fixed costs.) If AP sells the toaster ovens for $19 each, how many units will it have to sell to make a profit of $443,200 before taxes? Units to be sold