The CA Hub

ACCA MA · Chapter 9 · Question 2 of 11

A haulage lorry made three journeys in a week: 12 tonnes carried 150 km, 8 tonnes carried 200 km and 15 tonnes carried 80 km. Total costs for the week were $6,440. What is the cost per tonne-kilometre?

Test yourself: pick an answer

Reveal answer & explanation

Correct answer: B) $1.40

Explanation

Tonne-km = (12 x 150) + (8 x 200) + (15 x 80) = 1,800 + 1,600 + 1,200 = 4,600. Cost per tonne-km = 6,440 / 4,600 = $1.40. Multiplying total tonnes (35) by total km (430) gives 15,050, which is wrong because each load travelled a different distance.

All 11 questions in Chapter 9Service costing and alternative costing principles MCQs with answers

More Service costing and alternative costing principles MCQs

Sponsored slot availableRun a CA academy or hiring firm? Put your name in front of students preparing for this exam.Advertise →