B | C | D | E | F | Average
| | | | | | | Total
+---------+-------+-------+-------+-------+-------+-------+-----------
Driver | $5.00 | $5.20 | $5.00 | $5.00 | $5.17 | $5.50 | $5.13
Tires | 3.00 | 3.75 | 2.00 | 2.00 | 2.00 | 3.00 | 2.68
Oil, etc. | .30 | ... | .30 | .50 | .25 | .25 | .35
Gasoline | 3.00 | 4.00 | 3.50 | 4.65 | 2.08 | 3.75 | 3.50
| | | | | | | ------
| | | | | | | $11.66
+---------+-------+-------+-------+-------+-------+-------+-----------

INDIRECT CHARGES PER DAY

-------------+------+------+------+------+------+------+------------
| | | | | | | Average
| A | B | C | D E | F | Total
-------------+------+------+------+------+------+------+------------
Depreciation | $3.50| $4.19| $3.60| $3.40| $3.67| $4.00| $3.77
Interest | 1.20| 1.26| 1.08| 1.22| 1.10| 1.00| 1.15
Insurance | 1.50| 2.54| 1.26| 2.10| .86| .50| 1.47
Garage | 1.00| 1.20| 1.00| 1.00| .89| 1.00| 1.01
Maintenance | .50| ...| .50| ...| 1.00| ...| .75
Overhaul | 1.33| 2.75| 1.80| 1.60| 2.00| 3.00| 2.07
License | .17| .27| .20| .20| .20| .20| .20
Body upkeep | .25| ...| .30| .10| .40| ...| .27
| | | | | | | ----
| | | | | | | $10.69
Supervision | .50| 2.93| 2.05| 1.90| ... | ... | 1.90 1.90
Lost time | 2.20| ... | 1.67| 3.40| 2.50| 1.97| 2.57 2.57
| -----| -----| -----| -----| -----| -----| -----------
| 23.45| 28.09| 24.26| 28.07| 22.12| 24.17| 26.82
-------------+------+------+------+------+------+------+------------

TABLE 2

OVERHEAD CHARGES PER YEAR FOR A 5-TON CAPACITY GASOLINE
MOTOR TRUCK RUNNING AN AVERAGE OF 50 MILES PER DAY
FOR 240 DAYS PER YEAR

Driver's wages[1] $1500
Depreciation (20% on $6000 investment) 1200
Interest (6% on $6000 investment) 360
Insurance 450
Garage (rental, u