The following annual charges are incurred in respect of a machine in a shop where manual labour is almost nil and work is done by means of five machines of exactly similar type.

(a) Rent and rates for the shop: Rs 4,000

(b) Depreciation on each machine: Rs 400

(c) Power consumed (as per metre) at 10 paise per unit for shop: Rs 3,00

(d) Electric charges for light in the shop: Rs 540

(e) Attendants: There are two attendants for the five machines, and they are each paid Rs 60 per month.

The machine uses 10 units of power per hour. Calculate the MHR of the machine.

Note: The MHR is a comprehensive MHR since attendants’ wages are also included.