From details furnished below, compute a comprehensive MHR.

(1) Original purchase price of the machine

(subject to depreciation at 10% per year on original cost) Rs 21,600

(2) Normal working hours for the month (the machine works to only 75% of capacity) 200 hours

(3) Wages of machine man Rs 4 per day (hours)

(4) Wages of a helper Rs 2 per day (8 hours)

(5) Power consumption (Horse Power) is estimated at Rs 150 per month for the time worked

(6) Supervision charges apportioned for the machine Rs 300 per month

(7) Electricity and lighting Rs 75 per month

(8) Repairs and maintenance (machine)

including consumable store per month Rs 150

(9) Insurance of plant and building

(apportioned) Rs 1,000 per year

(10) Other general expenses overhead per annum Rs 2,160

(11) Production bonus payable to workers:

33 1

3

% in terms of an award of basic wages and dearness allowance

(12) Workers are also paid a fixed dearness allowance of Rs 75 per month

(13) Add 10% of the basic wages and dearness allowance against leave wages and holidays with pay to arrive at a comprehensive labour cost for debit to production