A machine costs Rs 90,000 and is deemed to have a scrap value of 5% at the end of its effective life of 19 years. Usually, the machine is expected to run for 2,400 hours per annum, but it is estimated that 150 hours will be lost for normal repairs and further 750 hours will be lost due to staggering. The other details in respect of the machine shop are as follows:

(a) Wages, bonus and provident fund contribution of each of the two operators

(each operator is in charge of two machines): Rs 6,000 per annum

(b) Rent and rates of the shop: Rs 3,000 per annum

(c) General lighting for the shop: Rs 250 per month

(d) Insurance premium per machine: Rs 200 per quarter

(e) Cost of repairs and maintenance per machine: Rs 250 per month (f ) Shop supervisor’s salary: Rs 500 per month (g) Power consumption of the machine per hour: 20 units at Rs 10 per 100 units (h) Other factory overheads chargeable to the shop: Rs 4,000 per annum There are four identical machines in the shop. The supervisor is expected to spend 1 5 of his time for supervising the machine. Form the above particulars, compute comprehensive MHR.