5 Happy Returns DAC operates a haulage business with three vehicles. The following estimated cost and performance data is available:

Petrol 1.00 per kilometre on average

Repairs 0.60 per kilometre

Depreciation 2.00 per kilometre, plus 100 per week per vehicle

Drivers wages 600 per week per vehicle

Supervision and

General expenses 1,100 per week

Loading costs 12.00 per tonne

During number 11 it is expected that all three vehicles will be used, 280 tonnes will be loaded and a total of 3,950 kilometres travelled (including return journeys when empty) as shown in the following table:

Journey Tonnes carried (one way) Kilometres (one way)

1 34 180

2 28 265

3 40 390

4 32 115

5 26 220

6 40 480

7 29 90

8 26 100

9 25 135

280 1,975

Calculate the cost per tonne-kilometre in week 11