Draw up a flexible budget for overhead expenses on the basis of the following data and determine the overheads rates at 70%, 80% and 90% plant capacity:

At 70% capacity At 80% capacity At 90% capacity Variable overheads Indirect labour Rs 10,500 Rs 12,000 —

Stores including spares Rs 3,500 Rs 4,000 —

Semi-variable overheads Power Rs 18,250 Rs 20,000 —

Repairs and maintenance Rs 1,900 Rs 2,000 —

Fixed overheads Depreciation Rs 11,000 Rs 11,000 —

Insurance Rs 3,000 Rs 3,000 —

Salaries Rs 10,000 Rs 10,000 —

Total overheads Rs 58,150 Rs 62,000 —

Estimated direct labour hours 1,24,000 hours —