SMC is a public school having five buses each plying in different directions for the transport of its school students. Inview ofalarger number ofstudents availingof the bus service the buses work two shifts daily both in the morning and in the afternoon. The buses are garaged in the school. The work-load of the students has been soarranged that in the morning the first trip picks up senior students and the second trip plying an hour later picks up the junior students. Similarly, in the afternoon the first trip takes the junior students and an hour later the second trip takes the senior students home.

The distance travelled byeach bus one way is 8km. The school works 25 days ina month and remains closed for vacation in May, June and December. Bus fee, however, is payable by the students for all 12 months in a year.

The details of the expenses for the year are as under:

Driver's salaryRs.4,500 per month per driver

Cleaner's salaryRs.3,500 per month

(Salary payable for all 12 months)

(one cleaner employed for all the five buses)

Licence fee, taxes, etc.Rs.8,600 per bus per annum

InsuranceRs.10,000 per bus per annum

Repairs & maintenance Rs.35,000 per bus per annum

Purchase price of the busRs.15,00,000 each

Life of each bus12 years

Scrap value of buses at the endof life Rs.3,00,000

Diesel cost Rs.45.00 per litre

Each bus gives an average mileage of 4 km. per litre of diesel. Seating capacity of each bus is 50 students.

The seating capacity is fully occupied during the whole year.

Students picked up and dropped within a range up to 4 km. of distance from the school are charged half fare and fifty per cent of the students travelling in each trip are in this category. Ignore interest. Since the charges are to be based on average cost you are required to:

Prepare statement showing the expenses of operating a single bus and the fleet of five buses for a year. Work out the average cost per student per month in respect of - (A) students coming from a distance of upto 4 km. from the school and (B) students coming from a distance beyond 4 km. from the school