Pengusaha Travel Mandiri are entrepreneurs who offer transportation services. The company started operations a few months after obtaining an operating license from the party invited. among others heading to city A, city B and city C. Businesses in the transportation sector start operational routes that are licensed by using three buses and one supporting department responsible for bus maintenance, service and cleaning activities. Costs incurred by the department supported by each operational unit based on the number of kilometers taken.

In the first month, it is expected that the costs incurred by the supporting department will be Rp.120,000,000, of which Rp.30,000,000 will be a fixed cost.

In the first month, it is expected that the costs incurred by the supporting department will be Rp.120,000,000, of which Rp.30,000,000 will be a fixed cost.

During this month the supporting deputies had issued variable costs of Rp.98,000,000 and fixed costs of Rp.48,000,000.

As additional information the agreed distance for each city is as follows:

City A City B City C

Normal Activity. 10.000 KM. 12.000 KM. 11.000 KM

Actual Activity. 12.000 KM. 13.000 KM. 10.000 KM

1. Calculate how much has been determined upfront by the support department per Km.

2. Calculate and determine how much money will be allocated by the support department to each travel route ?

3. On the basis of allocating costs to each of these routes, how do you evaluate the performance ? Give your arguments and examples of actions taken ?!

4. Identify and determine the costs incurred in the supporting departments that are not allocated to each of the transportation service routes and why?