Calculate the MHR from the following.

Cost of the machine

Rs 80,000

Cost of installation

Rs 20,000

Scrap value after 10 years

Rs 20,000

Rent and rates per quarter for the shop

Rs 3,000

General lighting (per month)

Rs 200

Shop supervision per quarter

Rs 6,000

Insurance premium per annum

Rs 600

Estimated repairs per annum

Rs 1,000

Power

2 units per hour at Rs 50 per 100 units

Estimated working hours per annum

2,000 hours

The machine occupies one fourth of the total area of the shop. The supervisor spend one sixth of his time for supervising this machine. General lighting is to be apportioned on the basis of floor area.