(A) Calculate the machine hour rate of a machine with the information given as follows:
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| Total no. of weeks per quarter | –13 |
| Total no. of hours per week | – 48 |
| Stoppage due to maintenance | – 8 hours p.m |
| Time taken for set-up | – 2 hours per week |
| Cost details: | |
| Cost of machine | – Rs. 2,00,000 |
| Repairs & Maintenance | – Rs. 24,000 p.a. |
| Consumable stores | – Rs. 30,000 p.a |
| Rent, rates and taxes | – Rs. 8,000 per quarter |
| Operators’ wages | – Rs. 3,000 p.m |
| Supervisor’s salary | – Rs. 5,000 p.m |
| Cost of power | – 15 units per hour at Rs. 3 per unit. |
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