Service Costing
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SERVICE COSTING
A transport company is running a fleet between two towns 75km apart. Seating capacity of each bus is 40 passengers. The following particulars are available for the month of June
3600 1500 1200 Taxation, insurance, etc 2400 Depreciation 3900
Wages of drivers, conductors and cleaners Salaries of office and other staff
Diesel and other oils
Repairs and maintenance
10320 Interest on capital
3000
Actual passengers carried were 80% of the seating capacity. All the buses ran on all days of the month. Find out the cost per passenger kilometer
Union transport company supplies the following information in respect of a truck of 5-tonne capacity
Rs 90000 Rs15 per trip each way Estimated life Repairs and maintenance 10 years Rs 500 per month Rs 4800 per year
Cost of truck Diesel, oil grease
Cleaner’s wages Insurance
Rs 250 per Drivers wages month
Rs 2400 Tax Rs 4800 per year per way. The truck carries goods to and from city covering a distance of 50 miles each year
While going to the city, freight is available to the extent of full capacity and on return 20% of capacity Assuming that the truck run on an average 25 days a month, work out – Operating cost per tonne-mile, and Rate per trip that the company should charge if profit of 50% on freightage is to be
A transport company is running a fleet between two towns 75km apart. Seating capacity of each bus is 40 passengers. The following particulars are available for the month of June
3600 1500 1200 Taxation, insurance, etc 2400 Depreciation 3900
Wages of drivers, conductors and cleaners Salaries of office and other staff
Diesel and other oils
Repairs and maintenance
10320 Interest on capital
3000
Actual passengers carried were 80% of the seating capacity. All the buses ran on all days of the month. Find out the cost per passenger kilometer
Union transport company supplies the following information in respect of a truck of 5-tonne capacity
Rs 90000 Rs15 per trip each way Estimated life Repairs and maintenance 10 years Rs 500 per month Rs 4800 per year
Cost of truck Diesel, oil grease
Cleaner’s wages Insurance
Rs 250 per Drivers wages month
Rs 2400 Tax Rs 4800 per year per way. The truck carries goods to and from city covering a distance of 50 miles each year
While going to the city, freight is available to the extent of full capacity and on return 20% of capacity Assuming that the truck run on an average 25 days a month, work out – Operating cost per tonne-mile, and Rate per trip that the company should charge if profit of 50% on freightage is to be
