Let me know if this suits you...
Fixed cost of Machine Hour 2 Hours 20 Mts @ 1.50/HR = 3.50
Time required to produce 10 components 100MTS = 2.50
Total Hours of Labour ( 2hours/20+100MTS ) =4hours = 2.88
Material cost for component 10 *6PS = 0.60
Total Cost = 9.48 or 0.95PS per Comp.
Hope this helps you.