13 DPS is a public school having five buses each plying in different directions for the transport of its school students. In view of a large number of students availing of the school bus service, the buses work two shifts daily both in the morning and in the afternoon. The buses are garaged in the school. The work-load of the students have been so arranged that, in the morning, the first trip picks up senior students and, the second trip plying an hour later, picks up the junior students. Similarly, in the afternoon, the first trip drops the junior students and an hour later the second trip takes the senior student back home. The distance travelled by each bus one way is 8 km. The school works 25 days in a month and remains closed for vacation in May, June and December. Bus fee, however, is payable by students for all the 12 months in a vear The details of expenses for a year are as under: Rs. 450 350 Driver's salary (per month per driver) Cleaner's salary (per month) (Salaries are payable for all the twelve months and one cleaner is employed for all the five buses) 860 1,000 Licence fee, taxes, etc. (per bus per annum) Insurance (per bus per annum) Repairs and maintenance (per bus per annum) Purchase price of bus (each) Scrap value of bus (each) 3,500 1,50,000 30,000 Estimated useful life 12 years Diesel cost (per litre) Each bus gives an average mileage of 4 km. per litre of diesel. Seating capacity of each bus is 50 students which is fully occupied during the entire year. 2 Students picked up and dropped within a range of 4 km. of distance from the school are charged half fare and fifty per cent of the students travelling in each trip are in this category. Ignore interest. Since the charges are to be based on average cost, you are required to: (1) Prepare a statement showing the expenses of operating a single bus and a fleet of five buses for a year; and (11) Work out the average cost per student per month in respect of (a) Students coming from distance of 4 km. from the school ; and (b) Students coming from a distance beyond 4 km. from the school