A machine shop contains four newly purchased machines each occupying practically equal amount of space and costing, respectively, A: Rs 20,000; B: Rs 25,000; C: Rs 30,000 and D: Rs 40,000. The following are the expenses per annum of the machine shop.

Rent

Rs 10,000

Rates and water

Rs 4,250

Light and heat

Rs 3,150

Power for A

Rs 5,100

Power for B

Rs 5,000

Power for C

Rs 12,000

Power for D

Rs 14,500

Administration

Rs 9,500

Running expenses works sundries

Rs 20,000

Prepare an MHR for each machine, assuming 45 hours in a week and 50 weeks a year, 80% utilisation and life of machine being 10 years without scrap value.