The expenses for the budgeted production and sale of 100,000 blankets are given below.

Particulars	Cost per unit (OMR)
Raw material	2.52
Direct Labor	0.75
Direct Expenses	0.10
Factory overhead(60% fixed)	2.25
Administrative overhead(20% variable)	0.40
Selling overhead ( 50% fixed)	0.20

The actual production during the period was only 60,000 blankets.

You are required to prepare flexible budget for production of 60,000 blankets (showing the cost per unit for each expense clearly) and answer the questions given below:

1. What is the estimated cost of total factory overheads for production of 60,000 blankets?

2. What is the estimated cost of administrative overheads (fixed)for production of 50,000 blankets?

3. What is the estimated variable cost per unit of selling overheads for production of 40,000 blankets?