al per ton-km<0.739.
13. Work out an appropriate Cost-sheet form, the unit cost per passenger kilometre for the year
2018-19 for a fleet of passenger buses run by a Transport Company. The following figures are
extracted from the books of the Company for the year 2018-19.
5 Passenger buses cost * 50,000,1,20,000, 45,000, 55,000 and 80,000 respectively.
Yearly depreciation of vehicle is 20% of the cost. Annual repair, maintenance and spare parte
are 80% of depreciation.
Wages of 10 drivers
: 100 each per month
Wages of 20 cleaners
: 50 each per month
Yearly rate of interest
: 4% on Capital
Rent of six garage
: 50 each per month
Director's fees
: ? 400 per month
Office establishment
: ? 1,000 per month
Licence and taxes
: 600 every six months
: * 2,800 every six month
Realisation of the sale proceeds of old tyres and tubes
900 passengers were carried over 1,600 kilometres during the year.
narating Cost per Passenger-km 0.125.
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