Excellent manufactures can produce 4,000 units of a certain product at 100% capacity. The following information is obtained from the books of account: The rate of production per hour is 10 units. Direct material cost per unit is Rs. 1 and direct wages per hour is Rs. 4. You are required to compute the cost of production at 100%,80% and 60% capacity showing the variable, fixed and semi-fixed items under the flexible budget