Booklet 6 Service Costing Solutions.xlsx - 2.97

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Exercise 2.97 Unnamed: 1 Unnamed: 2 Unnamed: 3 SOLUTION
Annual Service Cost Statement for Each Bus
£
Depeciation 6000
Fuel 8800
Tyres 825.0000000000001
Inspection and Servicing 6798
Licence, Insurance, Testing 3513
Administration Costs 3500
Wages 41448
TOTAL COST 70884
NOTES
Depreciation Cost - Residual Value
40000 - 4000
36000
£36,000 / 6 years
6000
Fuel 33000 miles / 3 miles
11000 litres
11000 litres x £0.80
8800
Tyres 6 wheels x £250
1500
33000 miles x £1500
60000 miles
825.0000000000001
Inspection/ Servicing 33000 miles x £1030
5000 miles
6798
Administration £21000 / 6 buses
3500
Wages Basic 9 drivers x 40 hours x £11 x 52 weeks
205920
Overtime 9 drivers x 6 hours x £16.50 x 48 weeks
42768
Total 248688
Per Bus £248688 / 6 buses
41448
Cost per Mile
Total Cost / Total Miles
£70884 / 33000 miles
2.148
2.148
Cost per Passenger/Mile
Cost per Mile / Occupancy
£2.15 / 40 seats
0.05375
0.05375
Charge per Passenger/Mile
Cost per Passenger/Mile 0.05
Add Profit (20% of Cost) 0.010000000000000002
Charge per Passenger/Mile 0.060000000000000005