The budgeted fixed overheads amounted to ₹ 75,000. The budgeted & actual production amounted to 15,000 units & 20,000 units respectively. This means that there will be an___

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The budgeted fixed overheads amounted to ₹ 75,000. The budgeted & actual production amounted to 15,000 units & 20,000 units respectively. This means that there will be an___