Costs structures of different level of outputs are as follows, Output in units 20,000 Indirect material Rs.100,000 30,000 Rs.150,000 Indirect labor 80,000 120,000 Supervision 60,000 80,000 Heat, light and power 70,000 100,000 Repairs and maintenance 50,000 60,000 Deprecation 20,000 20,000 Rent of factory building 30,000 30,000 Required: Flexible budget for 22,000 units and 28,000 units