Labour charges Skilled staff =200 × 3= 600 /day
Unskilled staff = 153 × 3= 459 /day
Total= 1059/day
Electric charges 98.3 KWh × Rs. 6/ KWh =Rs.589.8/ day
Equipment depreciation* @ 10% per annumi.e. = Rs. 44,450 /annum i.e. = Rs. 148.16/day (300 working days per annum)
Cost of Packaging material Rs. 300/ kg x 3 Kg= Rs.900.00
Water charges (330 litre) =330 x 0.06 =19.8≃Rs.20.00
Maintenance cost = Rs.100.00/day
Rent of building  ~ Rs. 133 /day.
Cost of LPG Rs.100/day
Insurance Rs. 17/ day
Installment of loan Rs.100.8/ day.
TOTAL OVERHEAD COST Rs.3167.76/day
Table 3: Overhead Production Cost of 40 Kg DCMR