Service Costing
15 Que, 15 Marks
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1- Service costing helps an organisation in ascertaining ............. *
1 point
2- In service costing profit/loss is ascertained by preparing.......... *
1 point
3- Activity based costing is not suitable for the industries engaged in providing services? *
1 point
19- Service Costing is ....................... *
1 point
5- A lorry capable of carrying 5 tonnes of goods normally carries 80% of the load on the outward journey and 40% of the load on inward journey. The journey is 300 km. for one side. It takes two days to complete the return trip. In a year of 300 days compute the tonnes km. *
1 point
6- A transport company is running five buses between two towns, which are 50 km apart. Seating capacity of each bus is 50 passengers. Actually passengers carried by each bus were 75% of seating capacity. All buses ran on all days of the months. Each bus made one round trip per day. Passenger km are:....................... *
1 point
7- In relation to operating costing which of the following cannot be classified as Standing Charges? *
1 point
8- Fast Roadways runs 10 buses between two sub-urban centres which are 25 km apart. Seating capacity of each bus is 30 passengers. The expenses for the month of November 2015 were Rs. 1,51,200 including depreciation Rs. 32,000. Seating capacity utilized was 60%. All the bus ran 25 days of the month. Each bus made four round trips daily. Cost per round trip per passenger = ? *
1 point
9- Use the data of above question. What would have been the cost per round trip per passenger, if seating capacity utilization were to go up to 80%? *
1 point
10- Use the data of question no. 23. What would have been the cost per round trip per passenger, if all the expenses (other than depreciation) were to go up by 20% at a seating capacity utilization of 80%? *
1 point
11- OP Ltd. operates a fleet of 12 taxies owned by him. Operating cost sheet prepared for year shows the total cost Rs. 31,68,000. Approximate life of a taxi is 2,50,000 km. A taxi runs 5,000 km in all in a month. Out of which 12% it runs empty. Cost per km excluding empty run = ? *
1 point
12- Total passenger km run of KM Ltd. was 14,40,000 for the year between Town X and Town Y. The bus made 3 round trips per day. Seating capacity of the bus is 50 passengers and daily occupancy rate was 80%. The bus runs on an average 25 days in a month. Distance between Town X & Town Y = ? *
1 point
13- A lorry starts with a load of 20 tonnes of goods from Station A. It unloads 8 tonnes at Station B the rest of the goods at Station C. It reaches back directly to Station A after then form C to A reloaded with 16 tonnes of goods at Station C. The distance between A to B, B to C and from C to A are 80 km, 120 km and 160 km respectively. Absolute tonne-km = ? *
1 point
14- A lorry starts with a load of 20 tonnes of goods from Station A. It unloads 8 tonnes at Station B the rest of the goods at Station C. It reaches back directly to Station A after then form C to A reloaded with 16 tonnes of goods at Station C. The distance between A to B, B to C and from C to A are 80 km, 120 and 160 km respectively. Commercial tonne-km = ? *
1 point
15- A bus makes 3 round trips for carrying on an average 40 passengers in each trip of 20 km. The bus operates on an average 25 days in a month. The number of passenger - km per annum is - *
1 point
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