the trucks ran 1 000 km during the year ended 31 march 2010 and the quantity of good 620894
Model: Transport costing—computation of operating cost per tonne-km
From the following data, relating to a good transport company VRS Transport Co. Ltd, calculate the cost per tonne-km.
|
Driver’s salary |
10,000 |
|
Garage mechanic salary |
5,000 |
|
Manager’s salary |
15,000 |
|
Garage rent |
3,000 |
|
Accountant’s salary |
12,000 |
|
Insurance premium |
2,000 |
|
Cleaners salary |
3,000 |
|
Administration overhead |
5,000 |
|
Depreciation |
25,000 |
|
Road tax and permit fee |
1,000 |
|
Interest |
6,000 |
|
Petrol and diesel consumed |
5,000 |
|
Tyres and tubes |
4,000 |
|
Lubrication and sundries |
1,000 |
|
Spares |
2,000 |
|
Repairs and maintenance |
3,000 |
|
Hire charges |
2,000 |
The trucks ran 1,000 km during the year ended 31 March 2010, and the quantity of goods carried is 100 tonnes.