The cost of an article at the capacity level of 5,000 units is given under A below. For a variation of 25 per cent in capacity above or below this level, the individual expenses vary as indicated...

The cost of an article at the capacity level of 5,000 units is given under A below. For a variation of 25 per cent in capacity above or below this level, the individual expenses vary as indicated under B below:

Prepare the production cost budget at 4,000 units and 6,000 units.