3. A manufacturing company has the production capacity of 10,000 units per annum. The expenses for production of 5,000 (50%) units for a period are given as follows: Prepare levels P Particulars Materials Labour Manufacturing expenses (Variable) Administration expenses (all fixed) Selling & Distribution expenses (60% fixed) Total Selling price flexible budget for 60% 70% and 90% It is expected remain $1 activity. sking price unit activity beyond contemplated up to Per unit ($) 40 20 10 5 5 80 100 which / that the present constant upto 60% 5% reduction is Lovele. 90% activity