15 From the following average figures of previous quarters, prepare a manufacturing overhead budget for the quarter ending on March 31, 1979. The budgeted output during this quarter is 4,000 units. Rs. Fixed Overheads 20,000 Variable Overheads 10,000 (varying @ Rs. 5 per unit) Semi-variable overheads 10,000 (40% fixed and 60% varying @ Rs. 3 per unit)