Prepare a Flexible budget for overheads on the basis of the following data. Ascertain the overhead rates at 50% and 60% capacity. Variable overheads: (Rs) Indirect Material Labour At 60% capacity 6,000 18,000 Semi-variable overheads: Electricity: (40% Fixed & 60% variable) 30,000 Repairs: (80% fixed & 20% Variable) 3,000 Fixed overheads: Depreciation Insurance Salaries Total overheads 16,500 4,500 15,000 93,000