Booklet 6 Service Costing Solutions.xlsx - 2.93

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Exercise 2.93 Unnamed: 1 Unnamed: 2 Unnamed: 3 SOLUTION Unnamed: 5 Unnamed: 6 Unnamed: 7
Driver's Wages
Basic Wage = £9 per hour Basic = 52 weeks
Overtime Wage = £18 Overtime = 48 weeks
Driver Basic Hrs Basic Weekly Wage Annual Basic Wage Overtime Hrs Overtime Weekly Wage Annual Overtime Wage Total Wage
1 40 360 18720 3 54 2592 21312
2 38 342 17784 17784
3 36 324 16848 16848
4 40 360 18720 2 36 1728 20448
5 20 180 9360 9360
6 40 360 18720 4 72 3456 22176
7 39 351 18252 18252
8 40 360 18720 1 18 864 19584
9 37 333 17316 17316
10 40 360 18720 2 36 1728 20448
183528
Add Bonus (10 drivers x 20 hours x £9) 1800
Total Driver's Wages 185328
Annual Service Cost Statement
£
Driver's Wages 185328
Maintenance 9152
Petrol 20800
Overheads 8760
TOTAL COST 224040
Add Profit (25% of Cost) 56010
TOTAL PRICE OF SERVICE 280050
NOTES
Maintenance £22 x 52 weeks x 8 buses
9152
Petrol £50 x 52 weeks x 8 buses
20800
Overheads £3 x 8 buses x 365 days
8760
Cost per Passenger Mile
Total Passenger Miles 8 buses x 800 miles x 40 passengers
256000 miles
Total Price / Total Passenger Miles
£280050 / 256000 miles
1.0939453125
1.0939453125