tion 8 weed ed out of ng son 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 Material Cost Labour Cost Power Repairs and Maintenance Stores OMR 32,000(100% Varying) 11,000(100% Varying) 3,250(75% Varying) 3,000(25% Varying) 4,000 (100% Varying) 750(35% Varying) 10,000(100% Varying) 4,000(25% Varying) Inspection Depreciation Admn Overhead Selling Overhead Cost per Unit OMR 14.23 Required 8,000(5% Varying) 76,000 Draw up flexible administration budget, selling and distribution costs budget, various per cent of normal capacity