From the following data, work out the predetermined machine hour rates for departments A and B of a factory:

The fi nal estimates are to be prepared on the basis of the above fi gures after taking into consideration the following factors:

(a) An increase of 10% in the price of spare parts.

(b) An increase of 20% in the consumption of spare parts for department B only.

(c) Increase in the straight-line method of depreciation from 10% on the original value of machinery to 12%.

(d) 15% general increase in the wage rates.
The following information is also available:

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Preliminary Estimates of Expenses Total Department A Rs. Rs. Department B Rs. Power 15,000 Spare parts 8,000 3,000 5,000 Consumable stores 5,000 2,000 3,000 Depreciation on machinery 30,000 Insurance on machinery 3,000 Indirect labour 40,000 Building maintenance 7,000 II