In case of semi variable costs, find out the fixed cost component

Particulars	60%	80%
	Rs	Rs
Raw Materials	120000	160000
Direct wages	180000	240000
Interest on loan	40000	40000
Telephone Expenses	30000	36000
Depreciation	25000	25000
Factory Rent	50000	50000
Office Salaries	480000	640000
Overage Charges	15000	18000
Sales Commission	12000	16000
Delivery Expenses	62000	66000

A. Giving proper working notes, identify the costs into Fixed Costs, Variable Costs and Semi variable costs. B. In case of semi variable costs, find out the fixed cost component.