A machine shop has 8 identical drilling machines manned by 6 operators. The machine cannot be worked without an operator, wholly engaged on it. The original cost of all these machines works out to 8 lakh. These particulars are furnished for a 6 month period : Normal available hours per month per worker 208 Absenteeism (without pay) hours per month per worker 18 Leave (with pay) hours per month per worker 20 Normal idle time (unavoidable) hours per worker per month 10 Aggregate rate of wages per worker for 8 hours a day 320 Average rate of production bonus estimated 15% of wages Value of Power consumed 8,050 Supervision and indirect labour cost 33,300 Lighting and electricity charges 1,200 These particulars are for a year : Repairs and maintenance including consumable stores 3% of value of machines Insurance 40,000 Depreciation 10% of original cost Other sundry works expenses * 12,000 General Management expenses allocated 54,530 You are required to work out a comprehensive machine hour rate for the machine shop. 11