Prepare a flexible budget for overheads on the basis of the following information. Ascertain the overhead rates at 45%, 60% and 75% capacity. Variable overhead At 75% capacity Indirect material 8000 SAR Indirect labor 25,000 SAR Fixed overhead Depreciation 15,500 SAR Insurance 5,000 SAR Salaries 25,000 SAR Total Overheads 78,500 SAR Estimated direct labour hours 40,000SAR