Prepare the flexible budget for overheads on the basis of data given below. AscertaintheOverheads rates at 50%. 60% and 70% capacity.

Variable Overheads			Ar	60%Capacity
						Rs
Indirect Material				6.000
Indirect Labor				lS.000
SemiVariable overheads
Electricity(40% fixed. 60% variable)			30.000
Repairs	and	Maintenance(80%	fixed.	20%		3.000
variable)
Fixed Overheads:Depreciation				16.500
Insurance					4.500
Salaries						15.000
Total Overheads				93.000
Estimated Direct labor Hours				1.86.000