Flexible Co. Ltd., engaged in manufacturing Computer spare parts utilizing 50% capacity and produces 15,000 units per month. The present cost break-up per unit is given below: Material Rs 12 Labour Rs 4 Overhead Rs 6 (50% Fixed) Sale price Rs 25 per unit If it is decided to work at 60% capacity, the selling price falls by 5%. At 80% capacity, the selling price falls by 10% whereas material price falls by 5% in both the cases. You are required to prepare a statement (flexible budget) showing the profits/losses at 50%, 60% and 80% capacity utilization