From the following particulars, prepare a statement of labour cost showing the cost per day (8 hours

(a)

Monthly salary: Rs 900

(b)

Leave salary: 5% of (a)

(c)

Employer’s contribution to PF: 8 ½% of (a) and (b)

(d)

Employer’s contribution to ESI: 3% of (a) and (b)

(e)

Pro rata expenditure on amenities to labour: Rs 112 per head per month

(f)

Number of working hours in a month of 25 days: 8 hours per day