A company has 10 cars in operation. The budget for the transport department based on 25,000 Kms. of run for a month is Rs. 87,650 out of which a sum of Rs. 25,150 is fixed.

During the last month, the total kilometers run by all the 10 cars were 22,400 and the costs incurred were Rs.83,150. The cost of hiring a car would have been Rs. 3.90 per Km.

Evaluate the performance of the transport department on the basis of:

(i) cost centre, (ii) profit centre.