The following were the expenses incurred by a company in operating one lorry (for the conveyance of raw materials) and a bus (for the conveyance of staff) during a month:

Monthly Costs

Lorry

Bus

Driver’s Salary

7,000

8,000

Cleaner’s Wages

2,000

2,000

Diesel

8,000

7,000

Oil

700

500

Repairs

2,300

2,500

Depreciation

6,000

7,000

General garage overhead

4,000

3,000

Road tax

1,000

1,000

Other overhead expenses

2,000

3,000

The above-mentioned vehicles carried the following raw materials and passengers during the month.

Lorry – 100 tonnes of raw materials

Bus – 50 passengers daily for 20 days

Respective distance covered during the same period

Lorry 5000 km

Bus 2000 km

You are required to prepare an operating cost for the month.