View Policies Current Attempt in Progress Whispering Winds Possible Inc. (WP) is a manufacturer of toaster ovens. To improve control over operations, the president of WP wants to begin using a flexible budgeting system, rather than using only the current master budget. The following data are available for WP's expected costs at production levels of 100,800. 112,000, and 123,200 units Variable costs Manufacturing $6 per unit Administrative $4 per unit Selling $3 per unit Fixed costs Manufacturing $179,200 Administrative $89,600