Sheridan 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 $80,000,93,000,$ and $106,000$ units.Variable costsManufacturing$$6$ per unitAdministrative$$4$ per unitSelling$$1$ per unitFixed costsManufacturing$$148,000$Administrative$$80,000$