From the following particulars, you are required to prepare a statement of labour cost showing the cost per day of 8 hours:

(a) Monthly salary Rs. = 5,000.

(b) Leave salary = 10% of salary.

(c) Employer’s contribution to PF = 10% of

(a) & (b).

(d) Employer’s contribution to ESI = 2% of

(a) & (b).

(e) Pro-rata expenditure on amenities to labour = Rs. 20–50 per worker, per month.

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