2. A company produces a standard product. The estimated costs per unit are as follows; Raw materials Sh.40, Direct labor Sh.20, Variable overheads Sh.50. The semi-variable costs are; Indirect materials Sh.2,350, Indirect labor Sh.1,560, Maintenance and repairs Sh.5,700. The variable costs per unit included in the semi-variable are: Indirect materials Sh.0.50, Indirect labor Sh.0.80, Maintenance and repairs Sh.1.0. The fixed costs are; Factory Sh.20,000, Administrative Sh.30,000, Swelling and distribution Sh.25,000. The above costs are for 70% normal capacity producing 700 units. The selling price is Sh.300 per unit. Required: Prepare flexible budget for 60%, 80% and 100% normal capacities, with the help of the above information