A department of Company X attains sales of Rs 6,00,000 at 80% of its normal capacity; its expenses are as follows:

Administration costs Office salaries Rs 90,000 General expenses 2% of sales Depreciation Rs 7,500 Rates and taxes Rs 8,750 Selling costs Salaries 8% of sales Travelling expenses 2% of sales Sales office 1% of sales General expenses 1% of sales Distribution costs Wages Rs 15,000 Rent 1% of sales Other expenses 4% of sales Draw up flexible administration, selling and distribution costs budget, operating at 90%, 100% and 110% of normal capacity.