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.