Compute machine hour rate from the following data:
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| Cost of the machine | 1,44,000 |
| Installation charges | 6,000 |
| Estimated scrap value at the end | 6,000 |
| Effective working life of the machine | 12,000 hours |
| Estimated repairs over the effective working life of the machine | 12,000 |
| Standing charges allocated to the machine per year | 5,760 |
| Power bill per year | 7,200 |
| Power consumed by the machine is 20 units per hour at a cost of 25 paise per unit. |
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