Operating Costing

 The unit of cost for Goods transport companies is

• per unit

• per Ton km

• per passenger km

• per ton

Cost of petrol is

• Fixed Cost

• Running Cost

• Semi-Variable Cost

• Sunk Cost

Petrol consumption is 12 kms per litre of petrol costing Rs. 30 per litre. A taxi runs 4,000 kms per month.

• Rs. 400

• Rs. 10,000

• Rs. 3,000

• Rs. 10,400

A  transport  service  companies  running  two  buses  between  two  tons  which  are  150  km  apart  seating capacity of each bus is 40 passengers. Actual passengers carried were 75% of capacity. All the buses ran for 30 days during the month. Each bus made one round trip per day. The number of passenger kms for the months is

• 5,40,000

• 5,00,000

• 3,60,000

• 4,60,000

A transport company supplies details about a truck of 10 ton capacity. Number of days 25 operated distance 200kms. The number of Ton kms for the month

• 40,000

• 50,000

• 45,000

• 30,000

Insurance is a fixed cost.

• True

• False

Rent of premises is a variable cost.

• True

• False

Operating costing is called as service costing.

• TRUE

• FALSE

Replacement of tyres is _____________cost.

• Fixed Cost

• Running Cost

• Maintenance Cost

• Sunk Cost

Unit of cost for hotels is per______________.

• Passenger days

• Patient days

• Room days

• tonnes day