In a light engineering factory, the machine shop consists of three cost centres (A, B and C) each having three distinct sets of machines. The following are the details of estimates for the year 2001: 

Work out a composite machine hour rate for each of the three cost centres and indicate clearly the basis of apportionment of expenses between the cost centres.

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1. No. of workers 2. No. of machine hours 3. % of horse power 4. Value of assets 5. Direct wages 6. Depreciation 7. Indirect labour 8. Insurance charges 9. Electricity 10. Supervisory salaries 11. Staff welfare expenses 12. Other expenses Total 800 1,00,000 100 Total 40.00 30.00 4.00 9.00 2.00 3.00 1.60 3.00 6.00 A 200 30,000 40 B 200 30,000 25 (Amount in lakhs of Rs.) B A 10.00 8.00 16.00 10.00 C 400 40,000 35 C 14.00 12.00