The following figures are extracted from the books of a firm for the year 1994.
|
Passenger buses |
5 Numbers |
|
Bus costing |
Rs 50,000; Rs 1,20,000; Rs 45,000 Rs 55,000 and Rs 80,000 |
|
Depreciation 20% of the cost per annum |
|
|
Annual repair and spare parts, etc. 80% of depreciation |
|
|
Wages of 10 drivers |
Rs 600 each per month |
|
Wages of 20 cleaners |
Rs 300 each per month |
|
Interest |
8% on capital |
|
Rent of 6 garages |
Rs 100 each per month |
|
Director fees |
Rs 900 per month |
|
Office establishment |
Rs 6,000 per month |
|
License and taxes |
Rs 4,000 half yearly |
Realization of sale of old tyros and tubes: Rs 3,600 half yearly. 900 passengers were carried over 1,600 km during the year. Work out in the appropriate cost sheet, the unit cost per passenger kilometers.