A Machine shop has 6 identical machines manned by 5 operators. The machine cannot be worked without an operator wholly engaged on it. The original cost of all these 6 machines works out at 4 lakh. The following particulars are available for a 6 months period : Normal available hours per month 210 Absenteeism (without pay) 20 hours p.m. Leave (with pay) 20 hours p.m. Normal idle time (unavoidable) 10 hours p.m. Average rate of wages per day of 8 hours 24 Production bonus estimated 15% on wages Value of power consumed * 10,350 Supervision and Indirect Labour cost 4,050 Lighting and electricity *1,535 The following particulars are also available for a year : Repairs and maintenance including consumables 2% on value of machines Insurance 30,000 Depreciation 15% on original cost Other sundry works expenses 16,400 General management expenses allocated 54,400 You are required to work out a comprehensive machine hour rate for the machine shon