The cost of an article level of 8000 units is given under A below. For a variation of 25% in capacity above and 30% below this level, the individual items vary as indicated under B below OMR Material Cost 32,000(100% Varying) Labour Cost 11,000(100% Varying) Power 3,250(75% Varying) Repairs and Maintenance 3,000(25% Varying) Stores Inspection Depreciation Admn Overhead Selling Overhead 4,000(100% Varying) 750(35% Varying) 10,000(100% Varying) 4,000 (25% Varying) 8,000(5% Varying) 76,000 Cost per Unit OMR 14.23 Required: Draw up flexible administration budget, selling and distribution costs budget, various per cent of normal capacity