- Progress 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 82,000, 96,000 and 110,000 units Variable costs Manufacturing Administrative Selling Fixed costs Manufacturing Administrative $6 per unit $3 per unit $1 per unit $157,000 $85,000 Prepare a flexible budget for each of the possible production levels: 82,000, 96,000, and 110.000 units (List variable costs before foxed costs.) APPLIANCE POSSIBLE INC. Flexible Production Cost Budget 1 . $