A machine shop has eight identical handling machines manned by six operators. The machines cannot be worked without an operator wholly engaged to it. The original cost of all these eight machines works out to Rs. 8 lakhs. The following particulars are relaxed for a six-month period:

You are required to work out a comprehensive machine hour rate for the machine shop.

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Normal available hours per month Absenteeism (without pay) hours Leave (with pay) hours Normal idle unavoidable hours Average rate of wages per day of 8 hrs Production hours estimated 208 18 20 10 Rs. 20 15% on wages Value of power consumed Rs. 8,050 Supervision and indirect labour Rs. 3,300 Lighting & Electricity Rs. 1,200 These particulars are for a year: Repairs and maintenance = 3% on value including consumables Insurance Depreciation Other sundry-work expenses = Rs. 40,000 = 10% on the original cost = Rs. 12,000 General management expenses = Rs. 54,530 allocated