$10\mathrm{.}10$ TJ Limited is an industry sector which is recovering from the recent recession. The directors of the company hope next year to be operating at $85\%$ of capacity, although currently the company is operating at only $65\%$ of capacity. Sixty$-$five percent of capacity represents output of $10000$ units of the single product which is produced and sold. One hundred direct workers are employed on production for $200000$ hours in the current year.

The flexed budgets for the current year are given in the following table:

$\backslash$table$[[$Capacity level,$55\%,65\%,75\%$