The budgeted expenses for the production of 10,000 units in a factory are furnished below: Prepare a budget the production of 8,000 units. [Ans. Cost per unit 159.58 ; Total Cost 12,76,700 ] Hint: Administrative expenses should be taken as fixed. 2. Draw up a flexible budget for overhead expenses on the basis of the following data and determine the overhead rates at 70%.80% and 90% blant cabacitv. [Ans. Overhead expenses at 70%58,900;80%