ToasToe Inc. (TI) is a manufacturer of heating elements for toaster ovens. To improve control over operations, the president wants to install a flexible budgeting system, rather than the single master budget being used at present. The following data are available for expected costs for production. The relevant range of production levels for fixed overhead costs is 90,000 to 200,000 units: Variable costs: Manufacturing Administrative Selling Fixed costs: Manufacturing Administrative $11.00/unit $ 8.00/unit $ 6.00/unit $ 260,000 $ 130,000 Required: Prepare a flexible budget for each of the three possible sales levels: 130,000, 140,000, and 150,000 units. Each toaster oven is expected to sell for $28.00.