(a) provides you the following information: Production capacity Direct Material Direct Labour Direct Expenses Production overheads Administrative overheads Selling & Distribution overheads Sales Costs and sales At 80% 2.00 2.00 1.60 4.00 4.00 4.00 20.00 ( Lakhs) At 60% 1.50 1.50 1.20 3.85 3.80 3.75 15.00 Required: Draw up a Flexible Budget at 90% capacity