a) Calculate the transportation freight charges per ton on a deadheading basis for 30mt freight. B) Calculate the total freight charges for the above 30mt of freight. c) Calculate the freight cost per kilometre (km) for the above 30mt of freight.
Freight costs are also known as freight charges or freight rates. It is the amount paid to a carrier company for the transportation of goods from the point of origin to an agreed location. It is the most important component of a transportation company's revenue.
Considering the above principle, Syarikat Pengangkutan Lori Tumpang Pantai Timur Transport Sdn. Bhd. in Tumpat, Kelantan is to deliver 30mt of goods to Syarikat Mah Sing Plastics Industries Sdn. Bhd in Port Klang, Selangor with a total distance of 491.3 km per way and toll charges RM24.70/way on a deadheading basis.
The breakdown of the direct and variable costs for the calculation of freight charges for the above truck's journey are as below:
Destination: Tumpat to Port Klang
Item Basis
Monthly maintenance Monthly 9,580
Salary Monthly 2,000
Allowances Monthly 7,500
11% Monthly
Loan Repayment Monthly 3,000
Annual
Toll / way Day 24.70
Fuel (4km/It)@RM2.15/It
Loading & Handling Day 190
Total
Profit 25%
a) Calculate the transportation freight charges per ton on a deadheading basis for 30mt freight.
B) Calculate the total freight charges for the above 30mt of freight.
c) Calculate the freight cost per kilometre (km) for the above 30mt of freight.
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