Booklet 6 Service Costing Solutions.xlsx - 2.98

Back to sheets

Exercise 2.98 Unnamed: 1 Unnamed: 2 Unnamed: 3 SOLUTION
Golf Packages Annual Cost Statement
£
Depreciation 6000
Driver's Wages 27300
Cost of Golf 140400
Accommodation 252000
Fuel 4410
Insurance/Licence 1200
Tyres 784
Sundry Costs 10706
TOTAL COST 442800
NOTES
Depreciation Cost - Residual Value
5 years
40000 - 10000
5 years
6000
Wages Weekdays £100 x 5 days x 30 weeks
15000
Weekends £150 x 2 days x 30 weeks
9000
Retainer £150 x 22 weeks
3300
Total 27300
Cost of Golf Weekdays £60 x 5 days x 30 weeks x 12 golfers
108000
Weekends £90 x 1 day x 30 weeks x 12 golfers
32400
Total 140400
Accommodation £100 x 7 nights x 30 weeks x 12 golfers
252000
Fuel (2 trips x 100 miles) + (6 trips x 130 miles)
200 miles + 780 miles
980 miles
980 miles / 10 miles
98 litres
98 litres x £1.50 x 30 weeks
4410
Tyres 980 miles x 30 weeks
29400 miles
29400 miles / 12000 miles
2.45 times
2.45 times x 4 tyres x £80
784
Price per Golfer
Cost per Golfer 442800
30 weeks x 12 Golfers
442800
360
1230
Cost per Golfer 1230
Add Profit Margin (25%) 409.9999999999998
Price per Golfer 1639.9999999999998