can some one please help me with this question? if you could please list the formula and steps it would be greatly appreciated :) (will like the correct answer) thank you!

Appliance Possible Inc. (AP) is a manufacturer of toaster ovens. To improve control over operations, the president of AP wants to begin using a flexible budgeting system, rather than use only the current master budget. The following data are available for AP's expected costs at production levels of 89,000,104,000, and 119,000 units. (a) Prepare a flexible budget for each of the possible production levels: 89,000,104,000, and 119,000 units. (List variable costs before (ixed costs.)