Biomass fired dryer “Machan” dryer
I. Cost of equipment Rs. 45,000 Rs. 6,000*
A. Fixed Cost    
II. Cost of raw coconut/batch (@Rs.8 per nut) 4000 4000
B. Variable cost (Rs.)    
III. Labour cost/batch 600 (2 days) -
IV. Cost of fuel/batch 800 300
V. Monthly production of copra 2025 kg (Taking 135 kg in 2 days. So, it is 135*15=2025 kg/month) 950 kg (Taking 95 kg in 3 days. So, it is 95*10= 950 kg/month)
VI. Maintenance cost/month 500 200
VII. Depreciation cost/month (@10%/annum) on equipment 375 50
VIII. Interest (@11%) 412.5 -
IX. Revenue/month 1,03,275 (@Rs. 51/kg 48,450 (@Rs. 51/kg)
X. Total cost (II+III+IV+V+VI+VII+VIII) **73,287.5 **40,550
XI. Profit/month (IX-X) 29,987.5 7,900
B/C ratio (IX/X) 1.40 1.19
Payback period 1.5 month -
*(Taking in account the cost of bamboo platform, dryer roof, raised platform made of wooden plates/sticks though it is totally indigenously made by tribal’s /farmers), ** calculation on monthly basis.
Table 2: Calculation of Cost-benefit (B/C) ratio.