This document summarizes the monthly budget for manufacturing overheads of a concern at different capacity levels (60%, 80%, 100%). It indicates which items are fixed, variable, or semi-variable. It then prepares a budget for 80% capacity level. Specifically: - Wages, consumable stores, and insurance are variable costs. Maintenance and power/fuel have both fixed and variable components. Depreciation is fixed. - For 80% capacity (1600 units), the budget calculates maintenance costs as the fixed component (Rs. 1000) plus the variable rate (Rs. 1 per unit) multiplied by units. It does the same for power/fuel with a fixed cost of Rs. 2000.