A machine shop has 8 identical machines manned by 6 operators. The machine cannot work without an operator wholly engaged on it. The original cost of all the 8 machines works out to 32,00,000. The following particulars are furnished for a six months period: Normal available hours per month per operator Absenteeism (without pay) hours per operator Leave (with pay) hours per operator 208 18 20 10 Normal unavoidable idle time - hours per operator Average rate of wages per day of 8 hours per operator 100 Production bonus estimated Power consumed Supervision and Indirect Labour Lighting and Electricity The following particulars are given for a year: Insurance 10% on wages 40,250 16,500 6,000 3,60,000 Sundry work Expenses *50,000 Management Expenses allocated 5,00,000 Depreciation 10% on the original cost Repairs and Maintenance (including consumables): 5% of the value of all the machines. Prepare a statement showing the comprehensive machine hour rate for the machine shop