You are required to fi nd out direct labour-hour rate from the following information:

(i) Total no. of operators working in the department are 200.

(ii) The department works for 300 days in a year and the no. of hours worked in a day is 8.

(iii) Total department overheads are Rs. 22,800.
(iv) From the total no. of hours, 5% are to be deducted for idle time.