This document summarizes a manufacturing overhead budget for different production capacity levels: 1) Wages and consumable stores are variable costs that increase proportionally with production volume. 2) Maintenance costs include a fixed cost of Rs. 500 and a variable cost of Rs. 1 per unit of production. 3) Power and fuel costs include a fixed cost of Rs. 1000 and a variable cost of Rs. 1 per unit of production. 4) Depreciation and insurance are fixed costs that do not change with production volume.