The following particulars relate to a machine:

Purchase price of machine Rs 80,000 Installation expenses Rs 20,000 Rent per quarter Rs 3,000 General lighting for the whole area Rs 200 per month Supervisor’s salary Rs 6,000 per quarter Insurance premium for the machine Rs 600 per annum Estimated repair for the machine Rs 1,000 per annum Estimated consumable stores Rs 800 per annum Power: 2 units per hour at Rs 50 per 100 units The estimated life of machine is 10 years, and the estimated scrap value is Rs 20,000. The machine is expected to run 20,000 hours in its life. The machine occupies 25% of the total area. The supervisor devotes one-sixth of his time for the machine.

You are required to work out MHR.