Calculate the MHR for the recovery of overheads for a group of three machines from the following data:

Original cost of 3 machines Rs 56,800 Depreciation at 10% per annum (straight line method)

Repairs and maintenance cost average Rs 16 per day Power 30 paise per running hour per machine Supervision for the group of machines Rs 800 per month Allocation of rent for 3 machines on a floor area basis Rs 120 per month Share of manufacturing overheads Rs 250 per month for the group of machines Normal working days 300 in a year Normal operation 1 shift of 8 hours Normal allowance for repairs, maintenance, change over, idle time etc. 20%