Calculate the MHR from the following:

Cost of the machine

Rs 8,000

Cost of installation

Rs 2,000

Scrap value after 10 years

Rs 2,000

Rates and rent for a quarter for the shop

Rs 300

General lighting

Rs 20 per month

Shop supervisor’s salary

Rs 600 per quarter

Insurance premium for a machine

Rs 60 per annum

Estimated repair

Rs 100 per annum

Power: 2 units per hour

Rs 50 per 100 units

Estimated working hours

2,000 hours per annum

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