A department is having three machines. The figures below indicate the departmental expenses. Calculate the MHR in respect of three machines from the information given below
|
Rs |
|
|
Depreciation of machinery |
24,000 |
|
Depreciation of building |
5,760 |
|
Repairs of machinery |
8,000 |
|
Insurance of machinery |
1,600 |
|
Indirect wages |
12,000 |
|
Power |
12,000 |
|
Lighting |
1,600 |
|
Miscellaneous expenses |
8,400 |
|
73,360 |
|
Machine 1 |
Machine 2 |
Machine 3 |
|
|
Direct wages (Rs) |
2,400 |
4,800 |
4,800 |
|
Power (units) |
30,000 |
10,000 |
20,000 |
|
No. of workers |
4 |
8 |
8 |
|
Light points |
8 |
24 |
48 |
|
Space (Sq. ft.) |
400 |
800 |
800 |
|
Cost of machine (Rs) |
6,00,000 |
2,40,000 |
3,60,000 |
|
Hours worked |
200 |
300 |
300 |