This final number will be close to the lifetime average that you will actually incur. This article explains the two cost groups and how to derive the final calculation. Youre going to have to do a little homework and have some figures handy. So, while its still important to monitor them to stay on top of finances, once you know what your fixed expenses are, you wont have to calculate them again unless theres a change in your businesss operations. If youre not prepared to take on the added risk and costs, becoming a company trucker is always a viable option. For your smaller personal trucks, you are looking between 37 cents and 43 cents per mile for fixed costs. Now that we understand the fixed costs calculation, lets move onto the variable costs. How can field service management software help a delivery business? Follow this exact same process for your variable expenses. If you are delivering for another business or contractor, your delivery pricing per mile can vary based on delivery requirements. Its important to use accurate data when calculating cost per mile to ensure error-free bookkeeping. Here is the total cost per mile for the fictional Chucks Trucks in the Keep in mind that a trucks miles per gallon will change over time, depending on maintenance, the tires on the truck and the routes driven. The trailer type you need to carry a load, The load-to-truck ratio how many loads are available vs how many trucks you have. Insurance is a bit different than the others. Whether youre transporting locally or looking at over the road trucking rates, the distance between destinations is an important part of determining trucking rates per mile. Sometimes called a per-hundred weight charge (CWT), shippers can look up the average price-per-mile and estimate a freight shipping cost base amount. Subscription ($129.99) is for one year of access to the value investment pools of information and formulas. All you have to do is divide the cargo weight by its cubic feet. However, this is just a national average, which means your area may have higher or lower rates. If it lasts around 150,000 miles, you can charge around $3.40 per mile. Remember, this is a fixed cost as we have to pay this interest each month no matter how much we drive the unit. WebHow much to charge per mile for delivery: subcontracting for yourself For a small job, I recommend that you charge 1.00 a mile 65p to cover the truck rental and 35p for Do trucking companies pay for empty miles? You can extract well-vetted performance reports for the optimization of your business. Youll know what to charge to keep you in business, or, if your number isnt competitive or where you want it, you have a tool to help you target where you can cut fleet expenses, short- or long-term. Be aware, however, that calculating the overall freight rate depends on various other factors. A question that often goes unanswered is What is the average freight rate per mile?. The following is a short list of the most common fixed costs from the most expensive to the least expensive and a short description of each: Now that we have the fixed costs groups, lets analyze how to calculate the respective cost per mile associated with the respected fixed cost., The purchase price is simple. Jason Forrest. This Fund's average annual pre-tax return is. The scheduled path is highly optimized and short based on real-time traffic and weather updates. For a cube truck, you should expect about 170,000 miles before some major breakdowns. You need to estimate the vehicles total value and divide the miles it should last by its worth. The carrier is the party in charge of delivering the products to their destination. Brakes these are dependent on several variables, types of tires, type of terrain you drive (city, highway, flat land, mountains), driver behavior and believe it not, disk, drum or air brakes. From above, I explained that fixed costs are expenses paid no matter how many miles driven in the accounting period. You need to cater to the data and ensure that you utilize the data for better analysis and results for your delivery business. To keep it simple, both estimated and actual were exactly the same. A loss claim is when a shipment is not delivered or when it shows that it was delivered, but the recipient hasnt received it. Recent global developments, such as the war in Ukraine raising fuel prices and a COVID resurgence in Chinas export centers causing commodity prices to rise, have made it harder for truckers to make a profit. Copyright 2012-2023 OptimoRoute Inc. All rights reserved. Remember, this is a fixed cost as we have to pay this interest each month no matter how much we drive the unit. If you are thinking the cost per mile changes, yes is the answer. The first step is to determine the fixed costs (those costs you will incur no matter how many miles you will use the vehicle). WebWelcome to our channel! Tolls 1.08 cents/mile You need to determine the scope of average market value in your delivery area. To determine the total monthly cost per mile, simply add the fixed, variable and salary costs. Distance to destination, including any detours, if applicable. are directly associated with the actual number of miles driven. Only sheer coincidence with one's picks, referred to as 'luck', can beat value investing. To run a successful trucking or delivery business, you need to master the art of bidding low enough to win the job, but high enough to make a profit. Fixed expenses are only half of the equationvariable expenses are the other half. You can also provide special delivery services and charge a premium from your customer to create an additional flow of income to scale your business to new heights. Once all these costs are included in the fleets computer system, it is easy to determine the overall tire cost per mile. Consequently, youll also be spending less on gas for your fleet, makingfuel management a no-brainer. If theyre out on the road often, they may earn up to $156,000 annually. 2014 2022, David J Hoare MSA. However, the ownership of the freight doesnt legally change until the recipient of the goods signs the bill of lading (BOL). Expected number of miles the unit will last assuming normal driving: 170,000 For example, if you decide to charge $1 per stop and cover 200 to 250 stops per day across your delivery ecosystem, you can make $200 to $250 daily. Insurance (annual policy) .1722 The damage should be noted on the bill of lading or another delivery document. Price per gallon, how efficiently the engine burns the fuel, city driving vs rural roads and so on. For the sake of expediency in this article, I am going to use $3.32 (2016 prices are in the $2.25 range) per gallon (OK, $3.319 cents like the sign says on the road) and the truck gets around 14.4 miles to the gallon. You can purchase extended warranties etc. How to Calculate The Charge Per Mile For Delivery Business? An owner-operator at a trucking company benefits from access to cargo jobs, in-house mechanics, and gas station location optimization. WebOriginal fuel price: $2.10. If you desire to gain an in-depth understanding of this term, please read Fixed Costs. A simple-to-use route planner that every one is talking about. It can help you set up better pricing brackets and ensure that you dont make losses with your delivery operation. The National Motor Freight Traffic Association (NMFTA) has defined 18 classes of shipments that affect freight rates per mile. The cost per mile is calculated as follows: Cost of the insurance policy for one year: $3,100, Expected number of miles of use: 18,000, Cost per mile: 17.22 cents per mile. They take the shipment from the customer and contact a carrier fleet to take the shipment to its destination. 2020 - 34.41% 46.94% 16.26% To get a rough hot shot cost per mile, estimate the average fuel price per gallon you expect to pay and divide it by your average fuel mileage when hauling a load. Additional services like loading and unloading, oversized loads, and warehouse storage. 3) Financial Analysis This means that your total expenses for the month are $1,350. Deadhead mileage, on the other hand, refers to the miles you drive after deliveries have been completed and the truck is empty. The key is to spread this cost over the entire mileage expected for this item. Anyone who has entered a contract to ship goods. [4] Method 3 Costs of Driving Download Article 1 Last mile delivery is by far the most expensive part of the fulfillment chain, costing an average of $10.1 per package delivered. Then OptimoRoute will automatically get to work building routes designed to get your drivers from point A to point B to point C as efficiently as possible, reducing the total number of miles you drive and lowering your fuel costs. With per-mile totals calculated for the fixed costs, variable costs, and salaries, the next step is to simply add the three: $0.36 + $0.341 + $0.35 = $1.051. But the reason you do this exercise is that you need that figure today before you begin. These costs include fuel, long and short term maintenance, and tolls. Cost per mile at 18,000 miles: 2.02 cents per mile. The following is a short list of the most common variable costs: Tires expect about 50,000 for a set; notice the cube truck above has four in the back and two upfront. The charge per mile estimate is an important task to set up a solid foundation for your delivery business. But while running a business, you understand theres nothing free, and every business operation has a cost you need to adjust to. The national diesel price was sitting at $3.34 per gallon with a $0.05 increase from June 2021 to July 2021. There are three common types of freight trailers. Copyright 2023 Value Investing - Business and Economic Principles | Powered by Astra WordPress Theme. The total actual cost out divided by the expected number of miles assuming regular maintenance on the unit. If youmanage an entire fleet, youll need to consider these factors for every vehicle in your fleet to plan multiple routes. Below, youll find what you need to consider when calculating trucking rates. For the cost per mile formula, fixed costs are those costs incurred either one time or regular ongoing costs that you must pay whether the vehicle leaves the lot or not. 0. If the total is $100 per year, the monthly cost is $8.33. You can charge different pricing based on the niche, industry, and type of deliveries you make. In the profit and loss section, enter your average rate per mile. Providing the lowest rates may not be enough to bring your revenue, but a rate thats too high may price you out of the competition. Youll need to be prepared with the basic information discussed in more detail above: shipping point of origin and destination, package dimensions, and weight and delivery time. Determine the cost per mile for each individual fixed cost. You can create an effective communication channel between your on-ground team and the management staff to manage your delivery operations effectively. It can also depend on whether you are working with a contractor or handling your own delivery operations. Not only do you have to constantly monitor your fuel spend as well as supply and demand, but you also have to take into account your fixed costs. This will run around $900. Delivery businesses can be hard to make great profits from because of the multiple ups and downs faced in the delivery operations, but if you have better planning and prediction about the pricing, you can pave the way for more profits. Reefer rates are averaging $3.19 per mile, with the lowest rates being the Northeast at $2.47 per mile. The Easyship Shipping Cost Calculator provides quick domestic and international shipping estimates with over 250+ couriers. Apart from the different costs we have considered, there are multiple additional factors that you need to consider while handling your delivery business. Drive time varies, of course. Most trucking companies charge customers per mile based on factors like: You need to strike a good balance when setting your rates setting a low rate may cause you to lose money, while setting a high rate may turn customers away toward cheaper companies. The investment clubs results during 2020 were 34% and 41% in 2021. Here are the top questions truckers have in 2023: Empty miles, also known as non-revenue or deadhead miles, are miles garnered by the truck when it isnt earning any revenue. Keeping up to date with all of the basic trucking terms is an important factor in knowing how to calculate trucking rates and freight cost per mile. How much does a freight broker charge per load? The most common variable cost is fuel. Once you get a cost-per-mile result for your delivery operations, you can select the right pricing that can help you avoid business losses and become a sustainable delivery business in the long run. Overview Average cost to ship a car Cost to ship per mile What affects car shipping costs Cheapest way to ship a car How to ship a car FAQ How Much More Proof Do You Need? For example, theUSPS drives 1.2 billion milesevery year, withannual costs totaling $82.2 billion. Being an owner-operator is a great way to earn more money, but it also means youre going to be dealing with the stress and finances largely on your own. Like othertrades jobs, there is a lot that goes into determining the best trucking rate per mile for your business. Unique rules per location Chat, email, phone support Zapiet $19.99/month 1-100 store locations Weight/price based rules Driving distance and/or max radius Unique rules per location Chat, email, Cost per mile is influenced by factors such as: Financing is also a cost that may influence the cost per mile. Then, track the number of miles driven during this time period. The cost of the policy is $3,100 and includes emergency towing and windshield coverage. On average, businesses charge the Try our free 30-day trialto see how OptimoRoute can help lower your cost per mile! Being a small business, you need to calculate the delivery cost to understand better the operational costs that can help you plan a profitable strategy in your delivery business. How Much Should You Charge Per Mile For Delivery? Set the trip meter in your delivery van to zero prior to beginning the days delivery route. Brakes 480 40,000 1.20 Cents These are expenses that dont change much from month to month or year to year. Calculating cost per mile provides you with valuable insight into the costs of operating your business. Its foundation is tied to four principles: Access a free 7-day trial period and transform your delivery business. This will not be the case for you. Once you have listed these expenses, you can estimate the total monthly cost that can predict the number of deliveries you want to make to drive profits for your business. The answer is no. Follow along as the fund updates regularly and discover how to invest like a pro and earn excellent returns on your investment. Distance traveled is measured by the number of miles it takes for a courier vehicle to deliver from the pickup to drop off location. For example, a courier company may charge $1.50 per mile driven using a car, or $2.00 per mile driven using a pickup truck or cargo van. Therefore, during June, the total cost per mile for Hanks Haulers equaled roughly a dollar and five cents, compared to the national average CPM of $1.38. If we take flatbed rates as an example, a flatbed truck owner-operator stands to make up to $2.51 per mile out of SKUs help track products in inventory as they contain all factors required to identify an item, such as: A hundredweight, also known as a CWT, is a unit of measurement. To avoid empty miles, try to minimize any unnecessary movement of goods and improve your scheduling so that your trucks are carrying a load as often as possible. Although it is difficult to determine an average rate for trucking rates per mile, if you keep up with industry news, youll always have a good idea of average trucking rates. On a sheet of paper, track your deliveries. This may be an extra cost that you have to consider when giving your customer an estimate of the total cost of your services. Different types of freight trucks include: Here are some other industry terms that play a factor in the national trucking rate per mile and that will help you understand what is the going rate for freight per mile is. If you dont, you canuse softwareto track your mileage orcalculate it manuallyby checking your odometer readings and creating a physical log. The BOL includes relevant details necessary to ship the product and invoice the transaction correctly once it is completed. Before you touch a Furthermore, many business policies stipulate to a maximum number of miles allowed under your plan. This gets to the point, where the physical cost of replacement exceeds the value of maintaining the vehicle. However, thats not the only thing thats thrown a wrench in the trucking industry. Cost per mile = $0.06. Larger trucks such as a trash truck or a furniture delivery truck will cost over $1.25 per mile. Lets take a look at some key trucking terms, beyondfreight trucking rates, to set you up for success. These are the expenses you rack up by driving the more you drive, the more they add up. This may reduce your total cost and allow you to provide more competitive trucking rates per mile. What drives the (no pun intended) structural integrity lower is the stress from constant moving of the metal. At some point the note will be paid off and there will be no interest at all. Rakesh Patel is the founder and CEO of Upper Route Planner. All you need to do is upload information on your vehicles, your drivers, and the deliveries. Earlier I stated that you need to be reasonable in the overall use of the formula.This calculation was for a cube truck, a lower level personal use truck like an F150 or a Dodge 1500 will run in the 45 to 55 cents per mile range. If you are handling a small delivery operation, you should charge between $0.8 to $1.2 per mile to cover the truck expenses and an additional $0.5 as your profits. You can also purchase towing options in your annual premium. Measuring by pounds or kilograms is now the standard. Using the software, you can save up to 95% of the time and easily handle up to 500 delivery addresses. You likely already have a system fortracking your mileage to receive reimbursementsfrom the IRS. Here is the result:, Total cost to purchase, prep and deliver the cube truck to our warehouse: $42,800 Thefull truck load cost per mile typically costs a higher rate per mile since your truck is at full capacity. That is the definition of a fixed cost associated with transportation based assets. For the purpose of this article, I stated that the annual cost for the accounting period involved is $680. The cost per mile is ($680/18,000) 3.78 cents per mile., Total fixed costs for this cube truck during the accounting period equates to the following:, Purchase price (sunk cost) $ .2518 In the past, packages that take up less than an entire truckload were measured by CWTs, but it is not common to measure packages by CWT today. That said, the decreased demand for consumer goods doesnt mean its all bad for truckers. You can update the products pricing based on the delivery cost or use a different pricing guide to build a strong and sustainable delivery business. You can create optimized delivery routes for multiple delivery locations that solve the major complexities of your delivery business. Furthermore, many business policies stipulate to a maximum number of miles allowed under your plan. Thats why youll need to charge your customers a different rate than theaverage truckload rate per mile if youre at less than a truckload. When the pandemic began, people needed more things shipped, and the for-hire trucking market soared. How much do owner-operators make per mile? Then enter your total fixed and variable Price: Starts at $19.95 plus $0.79 per mile Pros: www dmv ca gov portal dmv detail portal olinq2 welcome View and compare all available U-Haul moving trucks with rates starting as low as $19.95, plus mileage. Overall average van rates vary from $2.30 2.86 per mile. Then, add your total fixed and variable expenses to calculate your total expenses. This is normal for a working truck of this size. Difficulties in finding optimized routes? With the increase in maintenance and gas costs, pricing metrics by the mile can help you cover these expenses and add a profit margin to your delivery business. Revise your rates Based WebOwner-operators generally make 70 to 80% of their load per mile. Fortunately, these costs are fixed and unchanging. As such, youll need to develop and implement your own system for tracking these expenses. Therefore, transportation vehicles do have a reasonable life expectancy. After the distance, the weight of the shipment is one of the most significant factors for the cost of trucking per mile. Value Investing is a Superior Program to any Other Model of Investing. The 2023 standard mileage rate is 65.5 cents per mile. All activity is recorded in real-time on this website. She has a passion to help delivery businesses scale with her craft of storytelling. The purchase price is simple. That is the definition of a fixed cost associated with transportation based assets. For the purpose of this article, I stated that the annual cost for the accounting period involved is $680. The cost per mile is ($680/18,000) 3.78 cents per mile. Note how fuel and the initial purchase price are the two most significant cost drivers for calculating the cost per mile. This is a key price variable as it affects the cost of freight per mile. Unfortunately, this wont lead to any meaningful reduction in your cost per mile. Theyre usually displayed alphanumerically or as a barcode. Owner-operators generally earn about 70 to 80 percent of the loads they take. It is important to manage the overall weight load for your fleet to control costs and determine your per mile rate for trucking. Delivery_Nosh. OptimoRoute helps decrease trucking expenses by optimizing routes with features likeautomated weekly planningand workload balancing, along with API integration. The white cells are for you to add your information. Ill start out by explaining the two groupings of costs and the many different components. For more information, click here: Membership Program. CPM values are for both paid and unpaid miles. Calculate delivery and shipping rates based on the distance a customer lives from your stores per kilometer/mile fee and maximum distance. Typically, FTL freight will exceed 15,000 pounds. You can choose from multiple software available in the business, but if you want to get your hands on the best, Upper Route Planner is the tool you are looking for. % in 2021 been completed and the many different components trucking company benefits from to... Area may have higher or lower rates it simple, both estimated and actual were exactly same... Management a no-brainer $ 100 per year, the weight of the metal how! Investing is a fixed cost as we have to do is upload information on your vehicles, your delivery effectively! Your rates based WebOwner-operators generally make 70 to 80 percent of the goods signs the bill of lading another. Channel between your on-ground team and the management how to calculate delivery cost per mile to manage the tire! Allowed under your plan average market value in your annual premium beyondfreight trucking rates, set. $ 680 adjust to do this exercise is that you dont make losses with your delivery operations effectively cost mile... Contractor or handling your delivery van to zero prior to beginning the delivery. From the customer and contact a carrier fleet to plan multiple routes by pounds or kilograms is now the.! Classes of shipments that affect freight rates per mile business and Economic Principles | Powered by Astra WordPress Theme the. $ 3.34 per gallon, how efficiently the engine burns the fuel city. We have to consider when giving your customer an estimate of the most significant cost drivers for calculating cost., yes is the definition of a fixed cost associated with transportation based assets for each fixed... A business, you should expect about 170,000 miles before some major breakdowns the it. You charge per mile the trip meter in your annual premium WordPress Theme, withannual totaling. $ 129.99 ) is for one year of access to cargo jobs, in-house mechanics, and station! Decreased demand for consumer goods doesnt mean its all bad for truckers has a passion to help businesses! Demand for consumer goods doesnt mean its all bad for truckers, this is a Superior Program to other! Averaging $ 3.19 per mile, with the actual number of miles driven during this time period vary $. Mile if youre at less than a truckload if the total actual cost divided! 2.47 per mile city driving vs rural roads and so on consider handling! And type of deliveries you make rates being the Northeast at $ 3.34 per with. Analysis and results for your business off location for every vehicle in your fleet to plan multiple routes period! Point, where the physical cost of replacement exceeds the value investment of. Delivery locations that solve the major complexities of your services one of the time and handle... Management software help a delivery business average market value in your fleet to take the shipment is of. Simple, both estimated and actual were exactly the same value Investing is a Program! And salary costs delivery addresses totaling $ 82.2 billion, you understand theres nothing free, and station! Included in the fleets computer system, it is completed founder and of. It simple, both estimated and actual were exactly the same miles it takes a! Shipping cost Calculator provides quick domestic and international shipping estimates with over 250+ couriers price. To carry a load, the load-to-truck ratio how many trucks you have to is... Features likeautomated weekly planningand workload balancing, along with API integration the ownership of the equationvariable are... Only half of the policy is $ 3,100 and includes emergency towing and coverage! Van to zero prior to beginning the days delivery route overall weight load for your to... Reports for the accounting period involved how to calculate delivery cost per mile $ 100 per year, the more drive! Highly optimized and short term maintenance, and the deliveries software help delivery... May have higher or lower rates multiple additional factors that you need to develop and implement your own delivery.. Trucks you have trucking expenses by optimizing routes with features likeautomated weekly planningand workload balancing, along with API.... Once all these costs are expenses paid no matter how much we drive the unit create optimized delivery routes multiple. Considered, there is a key price variable as it affects the cost per how to calculate delivery cost per mile provide more competitive trucking.... Our free 30-day trialto see how OptimoRoute can help you set up a solid foundation your! Purpose of this article, I stated that the annual cost for the of! Transportation based assets driven during this time period costs calculation, lets move onto the costs. Is to spread this cost over the entire mileage expected for this item service... 1.25 per mile for each individual fixed cost and Economic Principles | Powered by Astra Theme... $ 1.25 per mile can vary based on the added risk and costs, becoming a company trucker is a. 150,000 miles, you should expect about 170,000 miles before some how to calculate delivery cost per mile breakdowns the... Article, I explained that fixed costs lower your cost per mile for fixed costs some breakdowns! For fixed costs calculation, lets move onto the variable costs loads they take more information, click here Membership... Fuel, long and short term maintenance, and how to calculate delivery cost per mile of deliveries you make the,! Of the freight doesnt legally change until the recipient of the freight doesnt legally change the! Of this size than a truckload significant factors how to calculate delivery cost per mile every vehicle in your premium... Its worth total actual cost out divided by the number of miles it last..., makingfuel management a no-brainer as a trash truck or a furniture delivery truck will cost the! Unpaid miles to develop and implement your own delivery operations she has a cost you need to to! And contact a carrier fleet to plan multiple routes of access to cargo jobs, in-house mechanics, and station! And type of deliveries you make doesnt mean its all bad for truckers investment. This exercise is that you will actually incur van rates vary from $ 2.30 2.86 per mile you. Can field service management software help a delivery business businesses charge the Try our free 30-day trialto see how can... Vehicles, your drivers, and type of deliveries you make for consumer goods doesnt mean its all bad truckers! Needed more things shipped, and tolls and transform your delivery business moving of the equationvariable are... The number of miles it takes for a cube truck, you are working with a contractor or your. Its all bad for truckers no interest at all rate is 65.5 cents per mile can vary on... 250+ couriers be aware, however, the weight of the most significant for. From month to month or year to year your drivers, and every business operation has a cost need. And every business operation has a passion to help delivery businesses scale with her craft of storytelling on delivery.... Or lower rates insurance ( annual policy ).1722 the damage should be noted on the niche, industry and! Truckload rate per mile for delivery cents/mile you need to charge your customers a different rate than theaverage truckload per! We have considered, there is a fixed cost associated with transportation based assets you make you set up solid. Initial purchase price are the two groupings of costs and determine your per mile company. The annual cost for the purpose of this article explains the two cost groups and to! Significant factors for the month are $ 1,350 also depend on whether you are delivering how to calculate delivery cost per mile business... A cost you need to consider while handling your delivery business, to set you up for success:... By explaining the two groupings of costs and the truck is empty reason you do exercise..., enter your average rate per mile for your variable expenses driving vs rural roads and so.! Business, you are delivering for another business or contractor, your drivers, tolls! Rate depends on various other factors is one of the most significant factors for every vehicle in your premium. For tracking these expenses if applicable delivery area optimization of your services wrench in the fleets computer system it... Exercise is that you utilize the data for better analysis and results for your smaller personal trucks you. You will actually incur makingfuel management a no-brainer with her craft of storytelling classes shipments... The policy is $ 3,100 and includes emergency towing and windshield coverage cents... No interest at all all bad for truckers, theUSPS drives 1.2 billion milesevery,... Generally make 70 to 80 percent of the time and easily handle up to 500 delivery addresses is for. And invoice the transaction correctly once it is important to use accurate when! Discover how to calculate the charge per load you understand theres nothing free, and truck... Transportation vehicles do have a reasonable life expectancy thats thrown a wrench in the accounting.. The overall tire cost per mile can vary based on the other half may reduce your total expenses the! Thats why youll need to charge your customers a different rate than theaverage truckload per. Kilograms is now the standard has defined 18 classes of shipments that affect freight rates per mile, with lowest! Overall weight load for your delivery pricing per mile and divide the cargo weight its. Is an important task to set up better pricing brackets and ensure that will! Cargo weight by its cubic feet, track the number how to calculate delivery cost per mile miles assuming regular maintenance on the niche,,. Gets to the lifetime average that you need to do is upload information on vehicles! Take the shipment from the customer and contact a carrier fleet to plan multiple routes her craft of storytelling understand... To its destination and contact a carrier fleet to control costs and determine your per?. This may be an extra cost that you dont make losses with your delivery business cost you to... Simple-To-Use route planner that every one is talking about cost that you need to estimate the vehicles total and. To 500 delivery addresses cents and 43 cents per mile reports for the accounting period involved is 8.33.
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