A machine shop of a factory has three different cost centres having distinct sets of machines. The following estimates are available for a particular year:

Centre II: 3 hours; and Centre III 8 hours. Compute the cost of the job if its direct materials and direct labour cost are estimated at Rs. 500 and Rs. 300, respectively.

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Total Centre I Centre Il (i) Value of machines (Rs.) 6,50,000 2,00,000 1,50,000 Centre III 3,00,000 (ii) Direct wages (Rs.) 1,60,000 50,000 50,000 60,000 (iii) Power (Rs.) 20,000 (iv) Repairs & Maintenance (Rs.) 65,000 (v) Insurance (Rs.) 1,300 (vi) Rent (Rs.) 6,000 (vii) Lighting (Rs.) 3,000 (viii) Labour-welfare expenses (Rs.) 40,000 (ix) Power of motor (HP) 25 25 50 (x) Floor area (Sq. metres) 100 200 300 (xi) Machine hours 11,150 13,000 31,080 (xii) Share of service expenses (Rs.) 10,000 2,000 3,000 5,000