Swifty Possible Inc. (SP) is a manufacturer of toaster ovens. To improve control over operations, the president of SP wants to begin using a flexible budgeting system, rather than using only the current master budget. The following data are available for SP's expected costs at production levels of 109,800, 122,000, and 134,200 units. Variable costs Manufacturing $6 per unit Administrative $4 per unit Selling $3 per unit Fixed costs Manufacturing $195,200 Administrative $97,600 Prepare a flexible budget for each of the possible production levels: 109,800, 122,000, and 134,200 units. (List variable costs before fixed costs.) SWIFTY POSSIBLE INC. Flexible Production Cost Budget $