Questions 18 With the following data for a 60% activity prepare a budget at 80% and 100% activity. Production at 60% capacity-600 units. Materials Rs. 100 per unit Labour Rs. 40 per unit. Expenses Rs. 10 per unit. Factory Expenses Rs. 40,000 (40% fixed). Administration expenses Rs. 30,000 (60% fixed). 1. "A budget which is designed to remain unchanged irrespective of the level of activity actually attained" | C.M.A., England . 2. "A budget designed to change in accordance with the level of activity actually attained." C.M.A., England