2009

Month

Output (Units)

Semi-Variable Overheads Rs.

January

25

125

February

30

140

March

35

155

April

47

191

May

37

161

June

44

182

July

45

185

August

42

176

September

40

170

October

43

179

November

38

164

December

27

131

2010

January

30

?

Segregate the semi-variable overheads into fixed and variable by applying the methods (one by one).