Crane Care Inc. (CCI) is a manufacturer of toaster ovens. To improve control over operations, the president of CCI wants to begin using a flexible budgeting system, rather than use only the current master budget. The following data are available for CCI's expected costs at production levels of 80,000, 95,000, and 110,000 units: Variable costs $7 per unit $3 per unit $2 per unit $137,000 $83,000 Manufacturing Administrative Selling Fixed costs Manufacturing Administrative Prepare a flexible budget for each of the possible production levels: 80,000, 95,000, and 110,000 units. (List variable costs before foxed costs) C CARE INC. Flexible Production Cost Budget