A company working at 90% capacity is producing 13,500 units per year. It follows flexible budget method. The following figures are taken from its budget. Particulars 90% 100% Sales 15,00,000 16,00,000 Fixed 3,00,500 3,00,600 Semi-fixed costs 97,500 1,00,500 variable costs 1,45,000 1,49,500 Number of units 13,500 15,000 The cost of Material and labour is fixed per unit. Margin of profit 10%. From the above particulars suggest: (a) the differential cost when production is 1500 units and the capacity is increased to 100% and (b) the export price of 1500 units assuming that the foreign prices are very low when compared to domestic prices.