Lion enterprises undertakes three different jobs A, B and C. All of them require the use of both a special machine and a computer. The computer is hired and the hire charges work out to Rs 4,20,000 per annum. The expenses regarding the machine are estimated to be as follows:
|
Rent for the quarter |
Rs 17,500 |
|
Depreciation per annum |
Rs 2,00,000 |
|
Indirect charges per annum |
Rs 1,50,000 |
During the first month of operation, the following details were taken from the job register.
|
No.of hour the machine was used |
A |
B |
C |
|
(a)without the use of computer |
600 |
900 |
|
|
(b)with the use of computer |
400 |
600 |
1 |
You are required to compute the MHR:
For the firm as a whole for the month when the computer was used and was not used.
For the individual jobs A, B and C.