#### Machine Hours Rate Formula and Calculation With

xiv Loading and unloading time is 10% of machine time xv You can make suitable assumptions if necessary for the purpose of your computation Notes 1 Total working hours per annum are 200 x 12 = 2 400 2 Loading and unloading time is 10% of machine time 3 Effective working hours are 2 160 hours 2 400 10% of 2 400