CMA Intermediate · Cost Accounting · Operating Costing - Transport, Hotel and Healthcare
A truck runs from Nagpur to Raipur (200 km) carrying 10 tonnes, and returns empty. What is the absolute tonne-kilometre for the round trip?
Absolute tonne-kilometres are 2,000. The outward leg is 10 tonnes times 200 km, giving 2,000, and the empty return contributes zero. Counting the return as loaded would wrongly double the figure to 4,000.
- A2,000Correct
- B4,000
- C1,000
- D2,400
Explanation
Absolute tonne-km = load x distance for each leg: 10 x 200 = 2,000 on the outward trip; return is 0 x 200 = 0. Total = 2,000. Using 4,000 wrongly treats the return as loaded.
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