A department of Company X attains sale of 50,00,000 at 75 percent of its normal capacity and its expenses are given below: Administration costs: (*) Office Salaries 900,000 General expenses 3 per cent of sales Depreciation 75,000 Rates and Taxes 90000 Selling Costs Salaries 9 per cent of sales Travelling expenses 6 per cent of sales Sales office expenses 3 per cent of sales General expenses 3 per cent of sales Distribution Costs Wages 150,000 Rent 1.5 per cent of sales Other expenses 4.5 per cent of sales PREPARE flexible administration, selling and distribution costs budget, operating at 100 per cent and 120 per cent of normal capacity.