Sheffield 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, 92,000, and 102,000 units.

Variable costsManufacturing$6 per unitAdministrative$3 per unitSelling$2 per unitFixed costsManufacturing$144,000Administrative$76,000

A flexible budget for each of the possible production levels: 82,000, 92,000, and 102,000 units.(List variable costs before fixed costs.)

If AP sells the toaster ovens for $16 each, how many units will it have to sell to make a profit of $328,500 before taxes?