Works overhead is Rs 40,000, total machine hours is 8500 hours and time allowed for machine setting is 500 houRs What is the machine rate?

Option B is incorrect because it is the machine rate per hour of machine setting, not per hour of machine operation. Option C is incorrect because it is the machine rate per hour of machine operation plus the machine setting time. Option D is incorrect because it is the machine rate per hour of machine operation plus the machine setting time plus the works overhead.