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
Table 2: Overhead Production Cost of Approximately 50 Kg RCMB.