Ca final cost problem old

Attached

500000 mtr is total production capacity of textile. out of which 30% it sells to process department which means 150000. and 50% to outside. total 400000 mtrs sold by textile department. 20% of production capacity is untilised.

at 100 % capacity utilisation 50% for outsider and 30%+20% extra for process department i.e 150000+ 100000= 250000 mtr

at 80% capacity textile department is selling only 30% of 500000
at 100% capacity textile department is selling 50% of 500000