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 WPs 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

(a)

Prepare a flexible budget for each of the possible production levels: 100,800, 112,000, and 123,200 units. (List variable costs before fixed costs.)

WHISPERING WINDS POSSIBLE INC. Flexible Production Cost Budget
select an opening name for this budget Activity LevelAdministrativeFixed CostsManufacturingProduction LevelsSellingTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs
select an item Activity LevelAdministrativeFixed CostsManufacturingProduction LevelsSellingTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs		enter a number		enter a number		enter a number
select an opening name for section one Activity LevelAdministrativeFixed CostsManufacturingProduction LevelsSellingTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs
select an item Activity LevelAdministrativeFixed CostsManufacturingProduction LevelsSellingTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select an item Activity LevelAdministrativeFixed CostsManufacturingProduction LevelsSellingTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Activity LevelAdministrativeFixed CostsManufacturingProduction LevelsSellingTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section one Activity LevelAdministrativeFixed CostsManufacturingProduction LevelsSellingTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs		enter a total amount for section one		enter a total amount for section one		enter a total amount for section one
select an opening name for section two Activity LevelAdministrativeFixed CostsManufacturingProduction LevelsSellingTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs
select an item Activity LevelAdministrativeFixed CostsManufacturingProduction LevelsSellingTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Activity LevelAdministrativeFixed CostsManufacturingProduction LevelsSellingTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section two Activity LevelAdministrativeFixed CostsManufacturingProduction LevelsSellingTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs		enter a total amount for section two		enter a total amount for section two		enter a total amount for section two
select a closing name for this budget Activity LevelAdministrativeFixed CostsManufacturingProduction LevelsSellingTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs		$enter a total amount		$enter a total amount		$enter a total amount