From the following information, prepare a Flexible budget of David & Co. Ltd. Direct materials 90,000 Factory costs (80% fixed) 12,000 Direct Labour 60,000 Admn. costs (60% fixed) 18,000 Direct cost 30,000 Sales costs (50% fixed) 6,000 Machinery expenses 15,000 Sales at Rs. 3 per unit 3,00,000 Power 15,000 Total Production is sold in the year. Further, the factory is working at 60% capacity. You have to assume the following. (a) Direct materials and wages increase by 10% and 5% followings (b) Capacity will be 80%