The following particulars relate to a processing machine treating a typical material: 1. Cost of the machine Rs 10,000 2. Estimated life 10 years 3. Scrap value Rs 1,000 4. Yearly working time (50 weeks of 44 hours each) 2,200 hours 5. Machine maintenance 200 hours per annum 6. Setting up time estimated at 5% of total productive time and is regarded as productive time 7. Electricity is 16 units per hour at 10 paise per unit 8. Chemical required weekly Rs 20 9. Maintenance cost per year Rs 1,200 10. Two attendants control the operations of machine together with six other machines.

Their combined weekly wages are Rs 140 11. Departmental overhead allocated to this machine per annum Rs 2,000 You are required to calculate the MHR.