Swifty Possible Inc. (SP), is a manufacturer of toaster ovens. To improve control over operations, the president of SP wants to begin using aflexible 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. (a) Prepare a flexible budget for each of the possible production levels 109 , 800, 122.000, and 134,200 units flist verioble costs before foxed costs.) 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.)