Appex company can produce 4,000 units of a product at 100% capacity. Following information is abailable from its records:

Units produced	2800	3600
power	1800	2000
repair and maintenance	500	560
indirect labor	700	900
consumable stores	1400	1800
inspection	200	240
depreciation	1400	1400
salary	1000	1000

Direct Material cost $1 per unit

Direct wage cost $4 per hour

Rate of the prodcution per hour is 10 units

You are required to compute the cost of the production at 100%, 80% and 60% capacity level showing variable, semi variable and fixed items under flexible budget