With the following data for a 60 per cent activity, prepare a budget for production at 80 per cent and 100 per cent activity. Production at 60 per cent activity – 600 units.

Materials Rs. 100 per unit Labour Rs. 40 per unit Expenses Rs. 10 per unit Factory Expenses Rs. 40,000 (40 per cent fixed)

Administration Expenses Rs. 30,000 (60 per cent fixed)

[Ans.: 80% Budget – Rs.2,02,000; 100% Budget Rs.2,44,000]