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 Absenteeism (without pay) Leave (with pay) Normal idle time (unavoidable) Average rate of wages per day of 8 hours Production bonus estimated Value of power consumed Supervision and Indirect Labour cost Lighting and electricity 210 20 hours p.m. 20 hours p.m. 10 hours p.m. 24 15% on wages * 10,350 *4,050 1,535 The following particulars are also available for a year : Repairs and maintenance including consumables 2% on value of machines Insurance Depreciation 30,000 15% on original cost *16,400 Other sundry works expenses *54,400 General management expenses allocated You are required to work out a comprehensive machine hour rate for the machine shon