30. A furniture store offers free delivery of items delivered within the local area. Transport records
for the three sales departments are as follows:
Department 1:36,000 km.
Department 2 : 48,000 km.
Department 3 : 16,000 km.
The running cost of the truck for the last year was 10,000. Depreciation of the truck for the year
was 6,000. Truck usage cost allocated to Department 1 was
(a) 3,600
(b) 3,000
c) 5760
(d) 2,160
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Answer:
a.
Explanation:
because delivery was free
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