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1. ABC Hotel is used for conference bookings and private guest bookings. Conference bookings use some bedrooms each week, the balance being available for private guest.

Data have been collected relating to private guest bookings which are summarized below for a 10-week period:

Week	Double rooms available for private guest bookings	Number of guests	Average stay (nights) per guest
1	55	198	2.1
2	60	170	2.6
3	72	462	1.4
4	80	381	3.2
5	44	83	5.6
6	62	164	3.4
7	80	348	2.6
8	54	205	1.7
9	80	442	1.8
10	24	84	3.2

Some of the costs for private guest bookings vary with the number of guests, regardless of the length of their stay, while others vary with the number of rooms available in any week.

Variable cost per guest RM17.50

Variable cost per week per room available RM56.00

The general fixed cost for private guest bookings per week RM8,100

You are required to calculate:

1. Total costs for private guests bookings for the 10-week period.
2. Cost per number of private guest-nights achieved in the 10-week period.

2. Rapid Transport Sdn Bhd, operates 5 buses between two towns (Nilai and Kuala Lumpur) which are 50 km each way. The seating capacity of each bus is 50 passengers. The following particulars are for the 5 buses:

	RM
Wages of drivers, conductors and cleaners per month	24,000
Salaries of office staff per month	10,000
Depreciation of buses per year	312,000
Taxation and insurance per year	192,000
Interest and other expenses per year	240,000

Additional data:

1. Diesel and other oil amounts to RM5.00 per kilometer.
2. Repairs and maintenance cost is RM0.60 per kilometer.
3. In August 2017, actual passengers carried were 80% of seating capacity.
4. All buses ran on all 30 days of the month. Each bus only made one round trip (outward and return journey) per day.

You are required to:

1. Prepare the cost sheet for the 5 buses in August 2017 by showing the standing (fixed) costs and the running (variable) costs.
2. Compute the cost per passenger per kilometer (km) for the month of August 2017.

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