The following is the details of the cost at 70% capacity of Aaron company. It is expected that the company can produce 25,000 units in 3 months which represents 100% of the capacity.

Supplies	OMR 1400
Power	OMR 7000
Insurance	OMR 4200
Maintenance	OMR 4900
Depreciation	OMR 18,000
Supervision	OMR 57,000
Total costs	OMR 92,500
Units produced at 70% capacity	17,500

From the above table the first four costs are completely variable and the remaining are fixed. Prepare a flexible budget for 70% and 100% capacity.