Problem: 4

Particulars of 3 machines used in a factory are as under (six-week period: 160 hours working):

Machine No. 1 Machine No. 2 Machine No. 3

Cost of machine Tk. 10000 Tk. 15000 Tk. 20000

Number of workers 2 5 10

Direct wages Tk. 300 Tk. 800 Tk. 1200

Power Tk. 45 Tk. 80 Tk. 150

Light Points 2 4 6

Area occupied 100 sq. metres 250 sq. metres 400 sq.metres

The expenses incurred during the period were as follows:

Tk.(in thousands)

Power 275

Lighting 48

Rent and rates 450

Depreciation 1350

Repairs 1800

Indirect wages 460

Canteen expenses 51

Sundries 300

Compute the machine-hour rate for each machine.