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Operating Costing

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24 views

Operating Costing

Uploaded by

ishankrna
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
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OPERATING COSTING

1.DEC 2017

2. DEC 2018

Each bus will make 3 round trips carrying on an average 40 passengers on each trip. The bus will run
on an average for 25 days in a month. Assuming 15% profit on takings, Calculate the bus fare to be
charged from each passenger.

3.DEC 2019

4.DEC 2021
5.JUNE 2017

6.JUNE 2018

Interest and other charges 20000


Actual passengers carried were 75% of the seating capacity. All the 4 buses ran on all the days of the
month. Each bus made one to and fro round trip per day.
Prepare the Operating Cost Statement and determine the cost per passenger km. for each bus.

7.JUNE 2019

8.

9.
There are two warehouses for storing finished goods produced in a factory. Warehouse ‘A’ is at a distance of 10 kms.
and Warehouse ‘B’ is at a distance of 15 kms from the factory. A fleet of 5 tonne lorries is engaged in transporting
the finished goods from the factory. The records show that the lorries average a speed of 30 kms. per hour when
running and regularly take 40 minutes to load at the factory. At warehouse ‘A’ unloading takes 30 minutes per load
while at warehouse ‘B’ it takes 20 minutes per load.
Drivers’ Wages, depreciation, insurance and taxes amount to `18 per hour operated. Fuel oil, tyres, repairs and
maintenance cost ` 2.40 per kilometer. You are required to draw up a statement showing the cost per tonne
kilometer of carrying the finished goods to the two warehouses.
10.
11.KPN Transport company has been given a license to ply a non air-conditioned bus between Ooty and
Coimbatore covering a distance 75 km has been obtained. The Volvo bus will make 4 round trips in a day for 25
days in a month. It has a seating (MTP JUNE 2020(1))

12.

13.
14.

15.

Annual depreciation is to be provided for buildings @ 5% and on furniture and equipment @ 15% on straight-line
basis.
(v) Room attendants are paid `10 per room day on the basis of occupancy of the rooms in a month.
(vi) Monthly lighting charges are `120 per room, except in four months in winter when it is ` 30 per room and this
cost is on the basis of full occupancy for a month
You are required to work out the room rent chargeable per day both during the season and the off-season months on
the basis of the foregoing information.
16.

17.
Manar lodging home is being run in a small hill station with 50 single rooms. The home offers concessional rates
during six off- season months in a year. During this period, half of the full room rent is charged. The management’s
profit margin is targeted at 20% of the room rent. The following are the cost estimates and other details for the year
ending on 31st March 2016. [Assume a month to be of 30 days].
(i)Occupancy during the season is 80% while in the off- season it is 40% only.

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