Model: Transport costing computation of cost per passenger-km
The following data relate to a passenger transport company Raj Travels for June. You are required to calculate the cost per passenger-km.
|
Manager’s salary |
25,000 |
|
Driver’s wages |
9,000 |
|
Cleaner’s wages |
3,000 |
|
Garage mechanic’s salary |
5,000 |
|
Garage rent |
3,000 |
|
Insurance premium |
2,600 |
|
Road tax and permit fee |
1,400 |
|
Depreciation |
6,000 |
|
Diesel |
7,000 |
|
Lubricating oil and sundries |
1,000 |
|
Spares |
750 |
|
Tyres and tubes |
4,250 |
The company runs two buses and each of them can accommodate 50 passengers. The buses run between two towns, and the distance between them is 200 km. The number of days on which the buses had run during the month is 30 and each bus made one round trip daily. On an average, the sealing capacity utilized was 75 per cent.