A machine shop contains four newly purchased machines each occupying practically equal amount of space and costing, respectively, A: Rs 20,000; B: Rs 25,000; C: Rs 30,000 and D: Rs 40,000.

The following are the expenses per annum of the machine shop.

Rent Rs 10,000 Rates and water Rs 4,250 Light and heat Rs 3,150 Power for A Rs 5,100 Power for B Rs 5,000 Power for C Rs 12,000 Power for D Rs 14,500 Administration Rs 9,500 Running expenses works sundries Rs 20,000 Prepare an MHR for each machine, assuming 45 hours in a week and 50 weeks a year, 80% utilisation and life of machine being 10 years without scrap value.