USA Appliances $($UA$)$ is a manufacturer of toaster ovens. To improve control over operations, the president of UA wants to begin using a flexible budgeting system, rather than use only the current master budget.

The following data are available for UA's expected costs at production levels of $90,000,100,000,$ and $110,000$ units.

$\backslash$table$[[$Variable Costs:,$],[$Manufacturing$,$$$6$ per unit$],[$Administrative$,$$$4$ per unit$],[$Selling$,$$$3$ per unit$],[$Fixed Costs,$],[$Manufacturing$,$$$160,000$