The following is the schedule of Expenditure in two manufacturing departments of an industrial unit for the year 1985: Direct wages Dept.X Dept.Y $ $ 30,000 15,000 Indirect wages 6,000 4,800 Sundries 1,500 600 Power 9,000 6,000 Repairs and replacements 2,400 900 Depreciation 6,000 5,400 Rent, rates, etc. 600 300 Stationery 150 150 Salary 4,500 3,150 You are required to present the above-mentioned information in the proper form and also calculate the percentage which fixed overheads and variable overheads bear to direct wages.