18 Bengal Transport Co. operates a fleet of lorries. The records of Lorry L-25 reveal the following information for September 2011 : Days maintained 30 Days operated 25 Days idle 5 Total hour operated 300 Total kms. covered 2,500 Total tonnage carried 200 (4 tonne-load per trip, return journey empty) The following further information is made available : A. Operating costs for the month : Petrol Rs. 400, Oil Rs. 170, Grease Rs. 90, Wages to driver Rs. 550, Wages to khalasi Rs. 350. B. Maintenance costs for the month : Repairs Rs. 170, Overhaul Rs. 60, Tyres Rs. 150, Garage charges Rs. 100. C. Fixed cost for the month based on the estimates for the year : Insurance Rs. 50, Licence, tax etc. Rs. 80, Interest Rs. 40, other overheads Rs. 190. do D. Capital costs : Cost of acquisition Rs. 54,000, Residual value at the end of 5 years life is Rs. 36,000. Prepare a cost-sheet and performance statement showing : (a) Cost per day maintained ; (b) Cost per day operated ; (c) Cost per kilometre ; (d) Cost per hour ; (e) Cost per commercial tonne-kms. 14