The cost of an article at the capacity level of 5,000 units is given under A below. For a variation of 25 per cent in capacity above or below this level, the individual expenses vary as indicated under B below: Particulars A B (per cent) Material cost $2,50,000 100 (variable) Labour cost 150000 100 (variable) Power 12500 80 (semi-variable) Repairs and maintenance 20000 75 (semi-variable) Stores 10000 100 (variable) Inspection 5000 20 (semi-variable) Administration overheads 50000 25 (semi-variable) Selling overheads Depreciation Total Cost per unit 30000 50 (semi-variable) 100000 100 (fixed) 627500 125.5 Prepare the production cost budget at 4,000 units and 6,000 units.