Que3. Semi variable cost Rs.150000 are constant up to 70 % capacity (7,000 units] But increase by 10% over 70 % but up to 80% and then increase by 20% over 80% but up to 100% capacity. Que3. Semi variable cost Rs.150000 are constant up to 70 % capacity (7,000 units] But increase by 10% over 70 % but up to 80% and then increase by 20% over 80% but up to 100% capacity