XL Ltd having 25 different types of automatic machines furnishes the following data in respect of machine C:

 3. Wages of operator are Rs. 24 per day of 8 hours including all fringe benefi ts. He attends to one machine when it is being set up and two machines while under operation. 4. Estimated production hours (in hours) 2,300 p.a.

Estimated set-up time (in hours) 200 p.a.

You are required to prepare a schedule of comprehensive machine hour rate.

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1. Cost of machine Life - 10 years 2. Overhead expenses: Factory rent Healing and Lighting Rs. 25,000 Scrap value is Nil Rs. 25,000 p.a 20,000 p.a