Z Ltd has prepared the Budget for the production of $1,00,000$ units from a costing period as utuver.

$\backslash$table$[[$Particulars$,$Amount per unit $()],[$Raw materials,$10\mathrm{.}08],[$Direct Labour,$3],[$Direct Expenses,$0\mathrm{.}40],[$Works Overhead $(60\%$ fixed$),10],[$Administration Overhead $(80\%$ fixed$),1\mathrm{.}60],[$Sales Overhead $(50\%$ fixed$),0\mathrm{.}80]]$

Actual production of the year is only $60,000$ units. Prepare the Budget for original and revised levels of output.