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CA Inter P4 · Chapter 11 · Question 5 of 8

A truck carries 8 tonnes from city A to city B (150 km), then 5 tonnes from B to C (90 km), and returns empty from C to A (120 km). The commercial tonne-km for the round journey is:

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Reveal answer & explanation

Correct answer: C) 1,560

Explanation

Commercial tonne-km = average load per trip x total distance. Average load = (8 + 5 + 0) / 3 = 4.3333 tonnes; total distance = 150 + 90 + 120 = 360 km. Commercial tonne-km = 13/3 x 360 = 1,560. Absolute tonne-km (sum of load x distance for each leg) would be 8 x 150 + 5 x 90 = 1,650.

All 8 questions in Chapter 11Service Costing MCQs with answers

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