ILLUSTRATION 9 At 100% capacity (1,00,000 hours), the monthly production overhead budget for a factory was as follows: $ Category Salaries 40,000 Indirect Wages 8,000 B Spoilage 2,000 Fuel and Power 15,000 65,000 The behaviour of various categories of expenses was as follows: Activity as a % of Capacity Multipliers applicable to budget B A 80 0.85 1 1 100 1 1 1 1.12 1 1 120 140 1.23 1.1 1 There were three products and in a month the total production ws expected to be: X 10,000 units ; Y 15,000 units ; Z 5,000 units The standard hours per unit of the three products were agreed to be: 5 for X; 4 for Y and 6 for Z. Prepare production overhead budget for the concerned month