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Question B3 Aberdeen Ltd is preparing its labour and overhead budget for Department Y for 2012. It wishes to identify likely costs at 75%; 90% and 100% of capacity. The following information is relevant: Direct labour rate is 12.00 per hour 100% capacity would represent 80,000 direct labour hours > Variable costs Indirect labour charged at 1.50 per direct labour hour Consumables charged at 0.50 per direct labour hour Canteen costs at 5% of direct and indirect labour Semi-variable costs are expected to relate to direct labour hours as over the previous three years: Year 2009 2010 2011 Direct labour hours 50,000 55,000 58,000 Semi-variable cost 30,000 32,000 E33,200 > Fixed costs Depreciation 35,000 Maintenance 42,000 Insurance 7,000 Rent 38,000 Management salaries 105,000 Required (a) (10) Draft the flexed budgets for Department Y of Aberdeen Ltd at the relevant levels of operational capacity. Estimate the budgetary cost for Department Y if it operated at 95% of capacity. (b) [5]