Booklet 6 Service Costing Solutions.xlsx - 2.90

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Exercise 2.90 Unnamed: 1 Unnamed: 2 Unnamed: 3 SOLUTION
Inverbogle Safari Park Bus Annual Operating Cost Statement
£
Depreciation 3000
Insurance 800
Service and Overhaul 4600
Driver's Wages 13200
Petrol 12000
Tyres 2400
TOTAL COST 36000
NOTES
Depreciation 28000 - 4000 = 24000
24000 / 8 3000
3000
Service and Overhaul 10 trips x 300 days
3000 trips
3000 trips / 100 trips
30 services
30 services x £120
3600
3600 + 1000
4600
Driver's Wages £44 x 300
13200
Petrol 10 trips x 10 miles x 300 days
30000 miles
30000 miles / 2 miles
15000 miles
15000 miles x £0.80
12000
Tyres 30000 miles / 15000 miles
2 sets
2 sets x £1200
2400
Cost per Trip
Total Cost / No of Trips
£36000 / 3000 trips
12
Fare per Passenger
Cost per Passenger £12 / 20 passenger
0.6
Add Profit (20% of Cost) 0.12
Fare per Passenger 0.72