Calculate the MHR from the following:

Cost of the machine Rs 8,000 Cost of installation Rs 2,000 Scrap value after 10 years Rs 2,000 Rates and rent for a quarter for the shop Rs 300 General lighting Rs 20 per month Shop supervisor’s salary Rs 600 per quarter Insurance premium for a machine Rs 60 per annum Estimated repair Rs 100 per annum Power: 2 units per hour Rs 50 per 100 units Estimated working hours 2,000 hours per annum The machine occupies one-fourth of the total area of the shop. The supervisor is expected to spend one-sixth of his time for supervising the machine. General lighting expenses are to be apportioned on the basis of floor area.