| Labour charges | Skilled staff =200 × 1=  200 /day
Unskilled staff = 140 × 2= 280 /day
Total= 480 /day |
| Electric charges | 26 KWh × Rs. 3.5/ KWh
= Rs. 88.9~ 89 /day |
| Equipment depreciation* | @ 10% per annumi.e.= Rs. 11, 020 /annum i.e.= 31.19~32.0/day |
| Cost of Packaging material | (8"x 6" LDPE pouches)= 200 x 0.60= 120.00 |
| Water charges (200 litre) | =200 x 0.06 = 12.00 |
| Maintenance cost | = 400 per day |
| Rent of building | = 200 per day. |
| TOTAL OVERHEAD COST | ≅1333 |
