Jessie Owens Bhd. is a haulage contractor and operates three tow trucks. The following information is available: Loading costs: RM9 per tonne Fuel costs: RM0.75 per kilometre Repair costs: 45 cents per kilometre Depreciation: RM1.50 per kilometre plus RM150 per month per vehicle Drivers' wages: RM900 per month per vehicle Supervision expenses: RM1,000 per month General expenses: RM650 per month During the month of June, it is expected that all the three tow trucks will be fully utilised. A total of nine trips will be made. The return journey will be empty. For trips 1 to 9 the tonnes carried are 68, 56, 80, 64, 52, 80, 58, 52, 50 respectively. The kilometres travelled one way for trips 1 to 9 are 720, 1060, 1560, 460, 880, 1920, 360, 400 and 540 respectively. Required: Calculate the total cost and average cost per tonne - kilometre for the month of June.