PCL (Pty) Ltd gave you the following expenses that were budgeted to produce 10,000 units in their factory as shown below:

	Pula
Materials	70
Labour	25
Variable factory overheads	20
Fixed factory overhead (P100,000)	10
Direct Variable expenses	5
Selling expenses (10% were fixed costs)	13
Distribution expenses (20% were fixed)	7
Fixed Administrative expenses (P50,000)	5
Total cost of sale per unit	155

Required:

Prepare a flexible budget for the production of 8,000 units. (20 marks)