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 7

Direct Labour 5

Other Variable Expenses 4.5

Administrative Overheads 6 (40% VARIABLE)

Selling Overheads 3 (75% VARIABLE)

Production Overheads 4 (20% VARIABLE)

Purchase of Equipment 30000

Selling Price Rs.120

Prepare budget for 70%, 80% and 100% utilization of the capacity if details listed

above is for 100% capacity utilization