(A) Compute comprehensive MHR from the following data:

(a) Total cost of machine to be depreciated: Rs 2,30,000

(b) Life: 10 years

(c) Depreciation on straight line

(d) Departmental overheads (annual):

Rent Rs 50,000 Heat and light Rs 20,000 Supervision Rs 1,30,000

(e)

Departmental area 70,000 square metres Machine area 2,500 square metres

(f) No. of machines in the department: 26

(g) Annual cost of reserve equipment for the machines: Rs 1,500

(h) Hours run on production: 1,800 (i) Hours for setting and adjusting: 200 (j) Power cost: Re 0.50 per hour of running time (k) Labour:
(i) When setting and adjusting, there should be a full-time attention (ii) When machine is producing, one worker can look after three machines (l) Labour rate: Rs 6 per hour (B) Using the MHR as calculated above, work out the amount of factory overhead to be absorbed on the following: