Prepare a flexible budget for production at 80% and 100% activity

based on the following information:

Production at 50% capacity 10,000 units

Raw materials Rs.100 per unit
Direct labour $50 per unit
Expenses $.20 per unit,
Factory expenses $100,000 (60% fixed)
Administration expenses $ 60,000 (50% variable)
Particulars 50% (10000 units) 80% (16000) 100%(20000)
Price Product Price Product Price Product
Raw materials 100 1000,000 100 1,600,000 100 2,000,0000
Direct labour 50 500,000 50 800,000 50 1,000,000
Expenses 20 200,000 20 320,000 20 400,000
Prime cost 170 1,700,000 170 2,720,000 170 3,400,000
Add-
Factory
Expenses
Fixed 60% 6 60000 3.75 60000 3 60000
Vaiable 40% 4 40000 6.25 100000 7 140000
Administration
expenses
Fixed 50% 3 30000 1.9 30000 1.5 30000
Variable 50% 3 30000 4.1 66000 4.5 90000
Total 186 1,860,000 186 2,976,000 186 3,720,000