The budget manager of X Ltd is preparing a budget for the accounting year starting from 1 April 2009.
As a part of the budget operations, some items of factory overhead costs have been estimated by him under specified conditions of volume as follows:
|
Volume of production in (units)
|
60,000 Rs.
|
75,000 Rs.
|
|
Expenses:
|
|
|
|
Indirect materials
|
1,32,000
|
1,65,000
|
|
Indirect labour
|
75,000
|
93,750
|
|
Maintenance
|
42,000
|
51,000
|
|
Supervision
|
99,000
|
1,17,000
|
|
Engineering services
|
47,000
|
47,000
|
You are required to calculate the cost of factory overhead items given above at 80,000 units of production.