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on Cost analyst of ABC Corporation is not a qualified cost accountant, and hired on the basis of nepotism, he is supplied with different cost items for which he is not aware, alongside he is supplied with budgeted cost figures based on 5000 units, he is asking your support to differentiate the behavior of cost as to whether which is fixed and which is variable. You are requested to make out a budget for 12000 units, based upon your gut feeling and rational analysis. Serial Cost title Amount of cost Behavior of cost Percentage of Budget number (Rs) cost being based fixed or 12000 units variable 1 Direct materials cost 680000 2 Direct labor 800000 3 Supervision 510000 4 Insurance 260000 5 Supplies of factory 350000 6 Rent of factory 660000 7 Depreciation 400000 8 Selling expenses 980000 9 Administrative 450000 expenses 10 Miscellaneous factory 220000 costs or factory overheads Total cost Per unit cost