Direct material cost $7$ per unit.

Direct labour cost averages $2\mathrm{.}50$ per hour and requires $1\mathrm{.}6$ hours to produce one unit of DETX II$.$

Salesman are paid a commission of $1$ per unit sold.

Fixed administration and selling expenses amount to $85,000$ per year.

Manufacturing overheads are estimated in the following amounts under specified volumes:

Production in units

Expenses:

Indirect materials

Indirect labour

Inspection

Maintenance

Supervision

Depreciation

Engineering services

Total manufacturing overheads

Prepare a Total Cost Budget for $1,40,000$ units.

$\backslash$table$[[1,20,000,1,50,000$