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Question $4$ of $5$

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Blue Spruce Possible Inc. $($BP$)$ is a manufacturer of toaster ovens. To improve control over operations, the president of BP wants to begin using a flexible budgeting system, rather than using only the current master budget. The following data are available for BP$\text{'}$s expected costs at production levels of $113,400,126,000,$ and $138,600$ units.

Variable costs

Manufacturing $$6$ per unit

Administrative $$4$ per unit

Selling $$3$ per unit

Fixed costs

$\backslash$table$[[$Manufacturing$,$$$201,600$