Overheads at two levels of production are as under : Production (Units) Total overhead (₹) 1000 6000…

By the high-low method, variable overhead per unit equals $\frac{₹ 6{,}800 - ₹ 6{,}000}{1{,}200 - 1{,}000} = \frac{₹ 800}{200} = ₹ 4\text{ per unit}$. Subtracting variable overhead at 1,000 units ($1{,}000 \times ₹ 4 = ₹ 4{,}000$) from total overhead of ₹ 6,000 yields fixed overhead of $₹ 6{,}000 - ₹ 4{,}000 =$ "₹ 2,000".