Operating cost sheet of truck for the year

p.a.

per km

Particulars

Rs P.

Rs P.

Fixed charges:

Road licence

650

Insurance

800

Garage rent

700

Supervision

1,400

Interest on vehicle (10% on 30,000)

3,000

Total fixed charges

6,550

0.33

Variable charges:

Petrol

0.20

Repairs

1.80

Type allocation

0.40

Driver’s wage

0.10

Depreciation

0.30

Operating cost per running km

3.13