Prepare a manufacturing overhead budget and ascertain the manufacturing overhead rates at 50% and 70% capacities. The following particulars are given at 60% capacity:

Variable overheads Indirect material Rs 6,000 Indirect labour Rs 18,000 Semi-variable overheads Electricity (40% fixed) Rs 30,000 Repairs and maintenance (20% variable) Rs 3,000 Fixed overheads Depreciation Rs 16,500 Insurance Rs 4,500 Salaries Rs 15,000 Total overheads Rs 93,000 Estimated direct labour hours 1,86,000 hours