5. The expenses budgeted for production of 10,000 units in a factory are furnished below: Materials Labour Variable overheads Fixed overheads(100,000) Variable expenses(direct) Selling expenses(10% fixed) Distribution expenses (20% fixed) Administration expenses (50,000) Total Per unit 70 25 20 10 5 13 7 5 155 10 10 Prepare a budget for the production of (a) 8,000 units and (b) 6,000 units. Assume that administration expenses are rigid for all levels of production