From the following particulars you are required to prepare a statement of labour cost showing the cost per day of 8 hours. (a) Basic wages Rs.5 per day (b) Dearness allowance 25 paise for every point over 100 cost of living index. Present cost of living index 800 points Leave pay 5% of (a) & (b) (d) Employer's contribution to provident fund 8% of (a) & (b) (e) Employer's contribution to state insurance 5% of (a), (b) & (f) No. of working hours in a month 25 days of 8 hours each