(a) The monthly budgets for manufacturing overhead of a concern for two levels of activity were as follows: Capacity 60% 100% Budgeted production (units) 600 1,000 Wages 1.200 2,000 Consumable stores 900 1,500 Maintenance 1,100 1,500 Power and fuel 1,600 2,000 Depreciation 4,000 4,000 Insurance 1,000 1,000 9,800 12,000 You are required to : (6) Indicate which of the items are fixed, variable and semi variable (11) Prepare a budget for 80% capacity; and (11) Find the total cost, both fixed and variable, per unit of output at 60%, 80% and 100% capacity. b) What are the steps of Zero Based Budgeting