CoursHeroTranscribedText: 3.a. Exotica Ltd produces 10,000 masks every month. The company's expenses to 1 unit of the product are listed below:Particulars Rs. Direct Material Rs. 7 Direct Labour Rs.5 Other Variable Expenses Rs.4.5 Administrative Overheads Rs.6 (40% variable) Selling Overheads Rs.3 (75% variable) Production Overheads Rs.4 (20% variable) Purchase of Equipment Rs. 30,000 Selling Price Rs. 120 Prepare budget for 70%, 80% and 100% utilization of the capacity if details listed