ILLUSTRATION 13 The expenses budgeted for production of 10,000 units in a factory are furnished below: Per unit $ 70 25 20 10 Materials Labour Variable Factory Overheads Fixed Factory Overheads ($1,00,000) Variable Expenses (Direct) Selling Expenses (10% fixed) Distribution Expenses (20% fixed) Administrative Expenses (Fixed - $50,000) Total cost of sales per unit 5 13 7 - 5 155 You are required to prepare a budget for the production of 6,000 units and 8,000 units