5. The cost of an article at capacity level of 10,000 units is given below. For a variation of 20% i capacity above and below this level, the individual expenses vary as indicated under the las column: Particulars Material Cost Labour Cost Power Repairs and Maintenance Depreciation Administrative overheads Amount (Rs.) 50,000 30,000 Variation 100% Variable 100% Variable 2,500 80% Variable 4,000 75% Variable 100% Fixed 20,000 10,000 25% Variable Selling overheads 6,000 50% Variable Find the unit cost of the product under each individual item at production levels of 8,000 un 10,000 units and 12,000 units.