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Nurse pushing wheelchair: work done by patient's weight:
Weight acts vertically, displacement horizontal → θ=90°, cos90=0 → W=0.
Y Limited purchased a motor van with these costs: Purchase price $50,000; Delivery $4,500; Engine upgrade $6,000; 2-year maintenance contract $4,000; Annual licence fee $1,200. Depreciation: 20% straight-line. What are the total expenses in the statement of profit or loss?
Option B ($15,300) is correct.
Capital expenditure: $50,000 + $4,500 + $6,000 = $60,500
Depreciation = $60,500 × 20% = $12,100
Revenue expenditure: Maintenance (year 1 only) $4,000 ÷ 2 = $2,000 + Licence $1,200 = $3,200
Total expenses = $12,100 + $3,200 = $15,300
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