Compute the MHR from the following data:

Cost of machine Rs 1,00,000 Installation charges Rs 10,000 Estimated scrap value after the expiry of life (15 years) Rs 5,000 Rent and rates for the shop per month Rs 200 General lighting for the shop per month Rs 300 Insurance premium for the machine per annum Rs 960 Repair and maintenance per annum Rs 1,000 Power consumption of 10 units per hour Rate of power per 100 units 20 Estimated working hours per annum 2,200 This includes setting up time of 200 hours Shop supervisor’s salary per month 600 The machine occupies one-fourth of the total area. The supervisor is expected to devote one-fifth of his time for supervising the machine.