RBS Transport Ltd operates a fl eet of lorries. The records for a lorry reveal the following information for November 2009:

Total tonnage 400 (8 tonnes load per trip—return journey empty)
The following further information is made available:

(a) Operating costs for the month:
Diesel, Rs. 1,800; Oil, Rs. 200; Grease, Rs. 100; Wages to driver, Rs. 2,000; Wages to khalasi, Rs. 900

(b) Maintenance costs for the month:
Repairs, Rs. 500; Overhead, Rs. 100; Tyres, Rs. 3,500; Garage charges, Rs. 900

(c) Fixed cost for the month based on the estimates for the year:
Insurance, Rs. 200; Licence, tax, Rs. 100; Interest, Rs. 300; Other overheads, Rs. 400

(d) Capital cost:
Cost of acquisition : Rs. 2,00,000 Residual value at the end of 10 years : Rs. 80,000 You are required to prepare a cost sheet and performance statement showing:

(a) Cost per day maintained

(b) Cost per day operated

(c) Cost per day kilometre

(d) Cost per commercial tonne-km

Transcribed Image Text:

Days maintained 30 Days operated 25 Days idle 5 Total hours operated 300 Total km covered 5,000