21st September 1951, Page 61
	
	21st September 1951
			Page 61
		
					Page 61, 21st September 1951
									
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			Right And Wrong In Costing For Coaches
When an Operator Employs some of his Vehicles for only Part of the Year, it is Incorrect to Allocate Overhead Charges taking this into Account: A Total Figure must be Spread......
					


























































































