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Swifty lnc . ( AP ) is a manufacturer of toaster ovens. To improve control over operations, the president of AP wants to begin using

Swifty lnc.(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 87,000,100,000, and 113,000 units.
Variable costs
\table[[Manufacturing,$6 per unit],[Administrative,$4 per unit],[Selling,$1 per unit],[Fixed costs,],[Manufacturing,$155,000
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