XY & Co. owns a fleet of 10 trucks each costing Rs 60,000. 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 200 p.m. |
|
Cleaner’s salary |
Rs 80 p.m. |
|
Mechanic’s salary |
Rs 300 p.m. |
|
Repairs and maintenance |
Rs 1,200 per year for one truck. |
|
Diesel consumption |
3 km per litre at Re 0.90 per litre |
|
Estimated life of the truck is 5 years. |
|
|
Other information: |
|
|
Distance travelled by each truck per day |
200 km. |
|
Normal loading capacity |
100 quintals |
|
Wastage in loading capacity |
10% |
|
Percentage of trucks laid up for repairs |
5% |
|
Effective days in a month |
25 |
Calculate (a) Cost per quintal km and (b) Cost per km of running a truck.