The following particulars relate to a processing machine treating a typical material:

1. Cost of the machine

Rs 10,000

2. Estimated life

10 years

3. Scrap value

Rs 1,000

4. Yearly working time (50 weeks of 44 hours each)

2,200 hours

5. Machine maintenance

200 hours per annum

6. Setting up time estimated at 5% of total productive time and is regarded as productive time

7. Electricity is 16 units per hour at 10 paise per unit

8. Chemical required weekly

Rs 20

9. Maintenance cost per year

Rs 1,200

10. Two attendants control the operations of machine together with six other machines. Their combined weekly wages are

Rs 140

11. Departmental overhead allocated to this machine per annum

Rs 2,000

You are required to calculate the MHR.