XY & Company Limited owns a fleet of ten trucks each costing Rs 75,000. The company has employed one manager to whom it pays Rs 450 p.m. an accountant who gets Rs 250 p.m. and a peon who gets Rs 100 p.m. The company has got its trucks insured @ 2% per annum. The annual total tax is Rs 1,200 per truck. The other expenses are as follows:
|
Driver’s salary |
Rs 300 per month |
|
Cleaner’s salary |
Rs 100 per month |
|
Mechanic’s salary |
Rs 400 per month |
|
Repairs and maintenance |
Rs 1,200 per year for one truck |
|
3 km per litre at Re 90 per litre |
|
|
The estimated life of the truck is five years. |
Other information:
|
Distance travelled by each truck per day 200 km. |
|
|
Normal loading capacity |
100 quintals |
|
Wastage in loading capacity |
10% |
|
Percentage of truck laid up for repair |
5% |
|
Effective days in a month |
25 |
Calculate (a) cost per quintal kilometre and (b) cost per kilometre of running a truck.