The following cost data pertaining to the year 1964–1965 are collected from the books of ABC Power Company Limited

Rs

Rs

Total units generated

15,00,000

Repairs and maintenance

22,000

Operating labour

18,000

Administration overheads

9,000

Plant supervision

5,250

Capital cost

2,00,000

Lubricants and supplies

12,000

Coal consumed per kWh for the year is 1.5 lb and the cost of cool delivered to the power station is Rs 33.06 per metric ton. Depreciation rate chargeable is 4% per annum and interest on capital is to be taken at 1% higher than Reserve bank rate of 6% per annum.