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9. A manufacturing company is currently working at 50% capacity and produces 10, 000 units at a cost of R5180 per unit as per the following details. Materials.- R5100 Labor: R530 Factory Overheads: R530 [40% xed] Administrative Overheads: R520 [50% xed] Total Cost Per Unit Rs.180 The selling price per unit at present is R5200. At 60% working, material cost per unit increases by 2% and selling price per unit falls by 2%. At 80% working, material cost per unit increases by 5% and selling price per unit falls by 5% Prepare a Flexible Budget to show the prots / losses at 50%, 60% and 30% capacity utilization