From the following data, prepare a statement showing the cost per day of 8 hours of engaging a particular type of labourers:

(a) Monthly salary (Basic + DA) = Rs. 20,000.

(b) Leave salary to the workmen = 5% of salary.

(c) Employer’s contribution to PF = 8% of

(a) and (b).

(d) Employer’s contribution to ESIC = 2 1/2% of

(a) and (b).

(e) Pro-rate expenditure on labour amenities Rs. 179.50 per head per month.

(f) No. of hours in a month = 200.