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 Licence and taxes Rs 4,000 half yearly Realisation of sale of old tyres 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 kilometres.