J&M provide the following budgeted expenses for producing 10,000 units of a toy, the following are the budgeted expenses:

$ (Per Unit)

Direct material...............................30.00

Direct Labor...................................15.00

Variable overhead.........................12.50

Fixed overhead ($75,000)...............7.50

Variable expenses (direct)..............2.50

Selling expenses (10% fixed)..........7.50

Administration expenses ($ 25000 rigid for all production levels)........2.50

Distribution expenses (20% fixed)...............2.50

Total cost of sale per unit...........................80.00

Prepare a budget for the production of 12000, 14000 & 16000 units showing distinctly marginal cost & total cost.