The information relating to the Budget prepared for two levels of capacity utilization is given as follows:
|
Capacity Output (units) |
60% 36,000 Rs. |
100% 60,000 Rs. |
|
Direct Materials |
3,60,00 |
6,00,000 |
|
Direct Wages |
2,16,000 |
3,60,000 |
|
Production Overhead |
5,40,000 |
7,56,000 |
|
Administrative Overhead |
1,80,000 |
1,80,000 |
|
Selling Overhead |
1,44,000 |
1,92,000 |
Prepare a Flexible Budget for 70%, 80% and 90% capacity utilization showing clearly the Unit Fixed Cost, Unit Variable Cost and Total Cost.