Si 1,500 and S2. The details pertaining to departments are as under: FACTORY OVERHEADS & DISTRIBUTION Modern manufacturing Ltd. have three production departments P1, P2 and P3, and two service departments Si P1 P2 P3 S2 Direct wages (Rs.) 3,000 Working hours 2,000 3,000 195 Value of machine(Rs) 3,070 4,475 2,419 H.P. of machine 60,000 80,000 100,000 5,000 5,000 60 30 50 10 Light Points 10 15 Floor Space (sq ft) 20 10 5 2,000 2,500 3,000 2,000 500 The following figures extracted from the accounting records are: 5,000 600 1,939 Power 1,500 Depreciation on machines 10,000 Sundries 9,695 The expenses of the service departments are allocated as under: P1 P2 P3 S1 S2 SI 20% 30% 40% 10% S2 10% 20% 30% 10% Find out the total cost of the product X which is processed for manufacture in department P1,P2 and P3 for 4,5 and 3 hours respectively, giving that its direct material cost is Rs 50 and direct labour cost is Rs 30. Rent and rate General lighting Indirect wages 2. A machine costing Rs 10,000 is expected to run for 10 years. At the end of the period its scrap value is likely to be Rs. 900. Repairs during the whole life of the machine are expected to be Rs. 1800 and the machine is expected to run 4380 hours per year on an average. Its electricity consumption is 5 units per hour and the rate per unit being 50 paise. The machine occupies 1/4'h of the department's area and uses two lights from the total of 10 for the department. The foreman devotes 1/3" of his time to the machine. The monthly rent for department is Rs 300 and lighting charges amount to Rs 80 per month. The foreman's salary is Rs 480. Insurance is paid Rs 12 per annum and expenses on oil lubricants etc. are Rs 9 per month. Calculate machine hour rate