A company has budgeted to produce and sell 100000 units of a product, the selling price and the variable cost per unit of which is rs 20 and rs 12 respectively.fixed costs which are budgeted at rs 60000 for the period are likely to rise to rs 70000 if activity level goes beyond 11000 units and fall to rs 48000, if the activity level is less than 9000 units. it is also estimated that variable costs will fall by 5% per unit for all units, it the activity level goes beyond 10000 units. if the actual resuls for the period are as given below:

Units produced and sols rs 11500, sales revenue rs 224250, variable cost rs 132000, fixed costs rs 67000. prepare a fixed budget and a flexible budget. show the usefulness of fixed budgeting and flexible budgeting from the view point of control.