10. A machine shop has 8 identical machines manned by 6 operators. The machine cannot be worked without an operator wholly engaged on it. The original cost of all these machines workers out to 8 lakhs. These particulars are furnished for a 6 month period: Normal available hours per month per worker. Absenteeism (without pay) hours P.M. per worker Leave (with pay) hours per worker P.M Normal idle time Unavoidable hours per worker P.M. Average rate of wages per worker for 8 hours a day Average rate of production bonus estimated Value of Power consumed Supervision and indirect labour Lighting and electricity These particulars are for a year, Repairs and maintenance including consumables Insurance 208 18 20 10 20 15% on wages 78,050 3,300 *4,200- 3% of value of machines 40,000 10% of original cost 12,000 54,530 Depreciation Other sundry works expenses General management expenses allocated You are required to work out a comprehensive machine hour rate for the machine shop.